Section 38: Communication of details of inward supplies and input tax credit.
The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
[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&456[(c) such other details as may be prescribed.]
Communication of details of inward supplies and input tax credit.
Jurisdiction
State of Maharashtra
Status
In force as published by the source
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted, Mah. 39 of 2022. This section was substituted by Mah. 39 of 2022, s. 6, w.e.f. 1st October 2022.
substituted, Mah. 39 of 2025. These words were substituted for the words “an auto-generated statement” by Mah. 39 of 2025, s. 8(i), w.e.f. 1st October 2025.
substituted, Mah. 39 of 2025. These words were substituted for the words “auto-generated statement under” by Mah. 39 of 2025, s. 8(ii)(a), w.e.f. 1st October 2025.
omitted, Mah. 39 of 2025. The word “and” was deleted by Mah. 39 of 2025, s. 8(ii)(b), w.e.f. 1st October 2025.
inserted, Mah. 39 of 2025. This word was inserted by Mah. 39 of 2025, s. 8(ii)(c), w.e.f. 1st October 2025.
inserted, Mah. 39 of 2025. Clause (c) was inserted by Mah. 39 of 2025, s. 8(ii)(d), w.e.f. 1st October 2025.
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