• Section 37 of CGST Act - Furnishing details of outward supplies
• Section 38 of CGST Act - Communication of details of inward supplies and input tax credit
• Section 39 of the CGST Act - Furnishing of returns
• Section 40 of CGST Act - First return
• Section 41 of CGST Act - Availment of input tax credit
• Section 42 of CGST Act - Matching, reversal and reclaim of input tax credit
• Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability
• Section 43A of CGST Act - Procedure for furnishing return and availing input tax credit
• Section 44 of CGST Act - Annual return
• Section 45 of CGST Act - Final return
• Section 46 of CGST Act - Notice to return defaulters
• Section 47 of CGST Act - Levy of late fee
• Section 48 of CGST Act - Goods and services tax practitioners