[Omitted]
Section 43A, CGST Act
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In one line
Omitted. It carried the never-operationalised return-and-credit-matching procedure and was removed with effect from 1 October 2022; the field is now section 38 read with GSTR-2B and the Invoice Management System.
The exact words of the law
23 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
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2022-10-01 · Omitted
18/2022-CTdated
Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022 ) by s. 107 of The Finance Act 2022 (No. 6 of 2022) for Section 43A. Procedure for furnishing return and availing input tax credit. – (1) Notwithstanding anything contained in sub-section (2) of section 16, section
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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