Section 41 of CGST Act, 2017 – Claim ofinput taxcredit & provisionalacceptancethereof
Section 41 of CGST Act,2017 from bare act : –
(1) Every registered person shall, subject to such conditions and restrictions asmay be prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in hisreturn and such amount shall be credited on a provisional basis to his electronic creditledger.
(2) The credit referred to in sub-section (1) shall be utilized only for payment of self assessedoutput tax as per the return referred to in the said sub-section.

CHAPTER IX

RETURNS

Chapter IX of the CGST Act,2017 covers twelve sections relating to RETURNSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 37 :Furnishingdetails ofoutwardsupplies
Section 38 :Furnishingdetails ofinwardsupplies
Section 39 :Furnishing ofreturns
Section 40 :First return
Section 41 :Claim ofinput taxcredit andprovisionalacceptancethereof
Section 42 :Matching,reversal andreclaim ofinput taxcredit
Section 43 :Matching,reversal andreclaim ofreduction inoutput taxliability
Section 44 :Annual return
Section 45 :Final return
Section 46 :Notice toreturndefaulters
Section 47 :Levy of latefee
Section 48 :Goods andservices taxpractitioners