Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 43A, verbatim (show)
*Section 43A. 1[***]
* Enforced w.e.f. 22nd June, 2017.
1. 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 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.]
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The tax period ends before the omission footnote 1
Questions to answer on the file3 questions
The tax period begins on or after the omission the section as it now stands
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| "Enforced w.e.f. 22nd June, 2017." | the source's own commencement note | 22.06.2017 | |
| 1 | omitted the section; the footnote preserves the wording that stood until 30 September 2022 | s. 107 of The Finance Act 2022 (No. 6 of 2022), brought into force by Notification No. 18/2022 - CT dated 28.09.2022[2][3] | 01.10.2022 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 16, Section 37, Section 38 | Section 16 16(2), Section 37 and Section 38 overridden by this provision | 43A(1) "Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38" |
| Section 41, Section 42, Section 43 | Section 41, Section 42 and Section 43 overridden by this provision | 43A(2) "Notwithstanding anything contained in section 41, section 42 or section 43" |
| Section 39 | this provision requires Section 39 39(1) | 43A(1) "every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 43a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Whether a liability, communication, addition, reclaim or refund that arose under sections 42, 43 or 43A for a tax period before 1 October 2022 survives their omission, which the omitting footnote dates but does not save
See also
- Section 16 of the CGST Act, 2017: eligibility and conditions for taking input tax credit
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 38 of the CGST Act, 2017: furnishing details of inward supplies
- Section 41 of the CGST Act, 2017: availment of input tax credit
References
- Central Board of Indirect Taxes and Customs. "Section 43A. [Omitted] ****". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- The Finance Act, 2022. Cited in CBIC footnote 1.
- Notification No. 18/2022-Central Tax, dated 28 September 2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 43A on the CBIC tax information portal