Section 46 of Tamil Nadu GST Act 2017 ( Section 46 of Tamil Nadu GST Act 2017 explains Notice to return defaulters and is covered in CHAPTER IX RETURNS ) [Enforced with effect from 1-7-2017.] Notice to return defaulters 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall… Read More »
Section 45 of Tamil Nadu GST Act 2017 ( Section 45 of Tamil Nadu GST Act 2017 explains Final return and is covered in CHAPTER IX RETURNS ) [Enforced with effect from 1-7-2017.] Final return 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a… Read More »
Section 44 of Tamil Nadu GST Act 2017 ( Section 44 of Tamil Nadu GST Act 2017 explains Annual return and is covered in CHAPTER IX RETURNS ) [ Enforced with effect from 1-7-2017.] Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and… Read More »
Section 43 of Tamil Nadu GST Act 2017 ( Section 43 of Tamil Nadu GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability and is covered in CHAPTER IX RETURNS ) [ Enforced with effect from 1-7-2017 [Except Proviso to Sub-Section (9)].] Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every… Read More »
Section 42 of Tamil Nadu GST Act 2017 ( Section 42 of Tamil Nadu GST Act 2017 explains Matching, reversal and reclaim of input tax credit and is covered in CHAPTER IX RETURNS ) [ Enforced with effect from 1-7-2017 [Except Proviso to Sub-Section (9)]. ] Matching, reversal and reclaim of input tax credit 42. (1) The details of every inward supply… Read More »
Section 41 of Tamil Nadu GST Act 2017 ( Section 41 of Tamil Nadu GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof and is covered in CHAPTER IX RETURNS ) [ Enforced with effect from 1-7-2017. ] Claim of input tax credit and provisional acceptance thereof 41.(1) Every registered person shall, subject to such conditions… Read More »
Section 40 of Tamil Nadu GST Act 2017 ( Section 40 of Tamil Nadu GST Act 2017 explains First Return and is covered in CHAPTER IX RETURNS ) [ Enforced with effect from 1-7-2017.] First Return 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on… Read More »
Section 39 of Tamil Nadu GST Act 2017 ( Section 39 of Tamil Nadu GST Act 2017 explains Furnishing of returns and is covered in CHAPTER IX RETURNS ) [Enforced with effect from 1-7-2017.] Furnishing of returns 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions… Read More »
Section 36 of Tamil Nadu GST Act 2017 ( Section 36 of Tamil Nadu GST Act 2017 explains Period of retention of accounts and is covered in CHAPTER VIII ACCOUNTS AND RECORDS ) [Enforced with effect from 1-7-2017. ] Period of retention of accounts 36. Every registered person required to keep and maintain books of account or other records in accordance… Read More »
Section 38 of Tamil Nadu GST Act 2017 ( Section 38 of Tamil Nadu GST Act 2017 explains Furnishing details of inward supplies and is covered in CHAPTER IX RETURNS ) [Enforced with effect from 1-7-2017.] Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying… Read More »