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Chapter 9: Returns
GSTR-1, GSTR-3B, Annual returns, due dates, late fees
12 Sections~5h 0m0/12 Completed
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37
Section 37: Furnishing details of outward supplies
GSTR-1 requirements
intermediatehigh relevance35m
38
Section 38: Communication of details of inward supplies
GSTR-2B auto-generated statement
intermediatehigh relevance25m
39
Section 39: Furnishing of returns
GSTR-3B monthly return
intermediatehigh relevance35m
40
Section 40: First return
Return for period before registration
basicmedium relevance15m
41
Section 41: Claim of input tax credit
ITC claim in return
intermediatehigh relevance20m
42
Section 42: Matching and reversal
ITC matching mechanism
advancedhigh relevance30m
43
Section 43: Matching of claim of reduction
Credit note matching
advancedmedium relevance25m
44
Section 44: Annual return
GSTR-9 annual return
advancedhigh relevance40m
45
Section 45: Final return
Return on cancellation
intermediatemedium relevance20m
46
Section 46: Notice to return defaulters
Notice for non-filing
basicmedium relevance15m
47
Section 47: Levy of late fee
Late fee for delayed returns
intermediatehigh relevance25m
48
Section 48: GST Practitioners
Authorized representatives
basicmedium relevance15m