Union_Territory_Goods_and_Services_Tax_Act_2017
Section / Rule Number   Content   
 
12 Return of income and return of fringe benefits
12A Preparation of return by authorised representative
12AA Prescribed person for the purposes of clause (c) and clause (cd) of section 140
12AB Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139
12B Statement under sub-section (3A) of section 115R
12BA Statement under sub-section (3) of section 115TA
12C Statement under sub-section (2) of section 115U
12CA Statement under sub-section (4) of section 115UA .
12CB Statement under sub-section (7) of section 115UB
12CC Statement under sub-section (4) of section 115TCA
12D Prescribed authority under section 133D
12E Prescribed authority under sub-section (2) of section 143
12F Prescribed income- tax authority under second proviso clause(i) of sub-section (1) of sec 142
13. Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
14 Form of verification under section 142
14A Form of audit report under section 142(2A)
14AAA Manner of making permanent account number inoperative
14B Guidelines for the purposes of determining expenses for audit
14C. Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
15 Notice of demand for regular assessment, etc.
12AC . Updated return of income
12AD Return of income under section 170A
13A. Valuation under sub-section (9D) of section 132
12AE. Return of income under section 158BC
 
     
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