GST – Order No. 04/2018 – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 04/2018-Central Tax New Delhi, the 31st December, 2018 S.O. 6430 (E). WHEREAS, sub-section (4) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =