• 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 - Matching, reversal and reclaim of input tax credit
• Section 43 - Matching, reversal and reclaim of reduction in output tax liability
• Section 43A - Procedure for furnishing return and availing input tax credit
• 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