Section 43A
Omitted
GST
RETURNS
Section 43A of Central Goods And Services Tax Act, 2017
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NOTES:-
1.
Inserted vide Section 18 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. [Never Notified. Later Omitted]
2.
Omitted vide Section 107 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as,
“1[Procedure for furnishing return and availing input tax credit
43A. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the supp
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details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery
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