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 |