• Section 44 - Annual return (GSTR 9 & 9C)
• Section 37 - Furnishing details of outward supplies in GSTR-1
• Section 38 - Furnishing details of inward supplies in GSTR-2
• Section 39 - Furnishing of returns in GSTR-3B, 4, 5, 6, 7
• Section 40 - First return by Registered Person
• Section 41 - Claim of self assessed input tax credit and provisional acceptance thereof
• Section 42 - Matching, reversal and reclaim of input tax credit claimed by recipient
• Section 43 - Matching, reversal and reclaim of reduction in output tax liability by supplier
• Section 45 - Final return (GSTR-10)
• Section 46 - Notice to return defaulters in GSTR-3A
• Section 47 - Levy of late fee on delay furnishing of return
• Section 48 - Goods and services tax (GST) practitioners