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Section 37. Furnishing details of outward supplies
Section 38. Communication of details of inward supplies and input tax credit
Section 39. Furnishing of returns
Section 40. First return
Section 41. Availment of input tax credit
Section 42. Omitted
Section 43. Omitted
Section 43A. Omitted
Section 44. Annual return
Section 45. Final return
Section 46. Notice to return defaulters
Section 47. Levy of late fee
Section 48. Goods and services tax practitioners

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