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Under section 38, Central Goods and Services Tax Act, 2017 (1)

8 August 2017Notification 19/2017-CT [N103T6]
Notification of the Central Government, 19/2017-Central Tax

Text

Open at its own address /S10-77G

Section 38, Central Goods and Services Tax Act, 2017 [S10-77G]

As at 8 September 2026. In force from 22 June 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 October 2025, by The Finance (No. 7) Act, 2025. No other text held.

Cite: Section 38, Central Goods and Services Tax Act, 2017 [S10-77G]. Machine: S10-77G.

38. Communication of details of inward supplies and input tax credit.—

(1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and a statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.

(2) The statement referred in sub-section (1) shall consist of––

(a) details of inward supplies in respect of which credit of input tax may be available to the recipient; ****

(b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, including, on account of the details of the said supplies being furnished under sub-section (1) of section 37,––

(i) by any registered person within such period of taking registration as may be prescribed; or

(ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or

(iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or

(iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or

(v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or

(vi) by such other class of persons as may be prescribed.

(c) such other details as may be prescribed.

Made under this section, or naming it (7)

Notification No. 19/2017-Central Tax [N10-3T6], 8 August 2017, in force. Recital: "In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 27/2020-Central Tax [N10-NQE], 23 March 2020, in force. The text contains "sub-section (2) of section 38 of the said Act".

Notification No. 28/2020-Central Tax [N10-NRG], 23 March 2020, in force. The text contains "sub-section (2) of section 38 of the said Act".

Notification No. 45/2019-Central Tax [N10-KA9], 9 October 2019, in force. The text contains "sub-section (2) of section 38 of the said Act".

Notification No. 46/2019-Central Tax [N10-KBB], 9 October 2019, in force. The text contains "sub-section (2) of section 38 of the said Act".

Notification No. 74/2020-Central Tax [N10-QRR], 15 October 2020, in force. The text contains "section 38 of the said Act".

Notification No. 75/2020-Central Tax [N10-QST], 15 October 2020, in force. The text contains "sub-section (2) of section 38 of the said Act".

Cited by (1)

Section 16, Central Goods and Services Tax Act, 2017 [S10-6GZ], 12 April 2017, Band A. "section 38".

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