In the context of India’s Goods and Services Tax (GST), Matching, Reversal, and Reclaim of
AVAILMENT OF INPUT TAX CREDIT
In the Goods and Services Tax (GST) Act, 2017, “availment of input tax credit” (ITC)
FIRST RETURN
The “first return” in the context of the GST Act, 2017 refers to the initial
FURNISHING OF RETURNS
On the context of the Indian Goods and Services Tax (GST) Act of 2017, “furnishing
COMMUNICATION OF DETAILS OF INWARD SUPPLIES AND INPUT TAX CREDIT
The communication of details of inward supplies and input tax credit (ITC) under the GST
FURNISHING DETAILS OF OUTWARD SUPPLIES
Furnishing details of outward supplies is a crucial aspect of complying with the Goods and