CHAPTER– VIII
RETURNS
25. Furnishing details of outward supplies
26. Furnishing details of inward supplies
27. Returns
27A. First Return
28. Claim of input tax credit and provisional acceptance thereof
29. Matching, reversal and re-claim of input tax credit
29A. Matching, reversal and re-claim of reduction in output tax liability
30. Annual return
31. Final return
32. Notice to return defaulters
33. Levy of late fee
34. Tax Return Preparers
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