Returns rules dt.31.3.2017
Hello All
I have a query regarding return rules,i found it difficult to relate the section mentioned in the rules with the section given in GST Act..for eg.
Rule 1,talking about outward supplies but instead of mentioning the sec. 32,its refering to sec 38.
Kindly explain the fact.
Thanku
Discrepancies in GST Return Rules Highlighted; Rule 1 Now Correctly Refers to Section 37, Not Section 38. A participant raised a concern about discrepancies in the Goods and Services Tax (GST) return rules, specifically noting a mismatch between the mentioned sections in the rules and the GST Act. For instance, Rule 1 refers to Section 38 instead of Section 32. Respondents acknowledged potential discrepancies, suggesting that as the GST implementation date of July 1, 2017, approaches, these issues will be reviewed and corrected. One respondent clarified that Rule 1 now correctly refers to Section 37 according to the Central GST law. Another participant agreed with this clarification. (AI Summary)
Goods and Services Tax - GST
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