Period of retention of accounts

Furnishing details of outward supplies.

Communication of details of inward supplies and input tax credit

Furnishing of returns.

First return.

Availment of input tax credit

Matching, reversal and reclaim of input tax credit

Matching, reversal and reclaim of reduction in output tax liability.

Procedure for furnishing return and availing input tax credit

Annual return.

Final return

Notice to return defaulters.