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Related provisions of the Statute

Related provisions of the Statute

Section or Rule

Description

Section 2(62) Definition of Input Tax
Section 2(82) Definition of Output Tax
Section 2(94) Definition of Registered Person
Section 2(97) Definition of Return
Section 2(117) Definition of Valid Return
Section 9 Levy and Collection
Section 16 Eligibility and Conditions for Taking Input Tax Credit
Section 17 Apportionment of Credits and Blocked Credits
Section 39 Furnishing of Returns
Section 42 Matching, reversal and reclaim of input tax credit
Section 43 Matching, reversal and reclaim of reduction in output tax liability
Section 77 Tax Wrongfully Collected and Paid to Central or State Government
Section 19 (IGST) Tax Wrongfully Collected and Paid to Central or State Government

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