| 37. Furnishing#d supplies. |
| 38. Furnishing# supplies. |
| 39. Furnishing of returns. |
| 40. First return. |
| 41. Claim of input tax credit and provisional acceptance thereof. |
| 42. Matching, reversal and reclaim of input tax credit. |
| 43. Matching, reversal and reclaim of reduction in output tax liability. |
| 43A. Procedure for furnishing return and availing input tax credit |
| 44. Annual return. |
| 45. Final return |
| 46. Notice to return defaulters. |
| 47. Levy of late fee. |
| 48. Goods and services tax practitioners. |