Central Goods and Services Tax Act, 2017 · Chapter IX: Returns
Section 43A: Omitted
43A. [Procedure for furnishing return and availing input tax credit].—- Omitted by the Finance Act, 2022 (6 of 2022), s. 107 (w.e.f. 1-10-2022).
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 43A
No Supreme Court judgment in our database cites this section yet.