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IGST_Act_2017

Section / Rule Number Content


34 Cases, form and manner in which quarterly returns to be furnished
35 Contingencies in which return period is to be changed to monthly basis and the form and manner in which monthly return is to be furnished
36 Returns under rule 34 and rule 35 to be furnished along with receipted challans for payment of net tax or any other tax and interest, if any
37 Returns under rule 34 and rule 35 furnished without payment of net tax or interest, if any

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