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of <h1>Section 43A of CGST Act 2017 Omitted: Impact on Input Tax Credit, Joint Liability, and Supply Return Procedures Explored</h1> Section 43A of the Central Goods and Services Tax Act, 2017, which was omitted by the Finance Act, 2022, outlined procedures for furnishing returns and availing input tax credit. It required registered persons to verify and modify supply details in returns, prescribed procedures for availing input tax credit, and set conditions for input tax credit on unfurnished outward supplies. It also established joint liability for suppliers and recipients for tax payments on certain supplies and allowed for recovery procedures. Additionally, it provided safeguards and thresholds for furnishing supply details under specific conditions.
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