Omitted

In force Act 12 of 2017 As on 15 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 1 provision Instruments 8

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 42 of the Central Goods and Services Tax Act, 2017 deals with omitted. Omitted by the Finance Act, 2022 (6 of 2022), s. The Act was enacted on 12 Apr 2017.

42. [Matching, reversal and reclaim of input tax credit].---Omitted by the Finance Act, 2022 (6 of 2022), s. 107 (w.e.f. 1-10-2022).
Section 42, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

Finance Act s. 107 Omission of sections 42, 43 and 43A

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

Union of India through Its Secretary vs Bharti Airtel LTD

Supreme Court of India 28 Oct 2021 Binding (SC) Reportable

Court's Decision & Legal Precedent

A registered person's primary obligation under the CGST Act, 2017 is to self-assess taxes and input tax credit based on books of accounts and records maintained by him as per statutory requirements, not on auto-generated information from the common electronic portal. The common portal is merely a facilitator. Consequently, non-operability of electronic forms does not excuse a registered person from this self-assessment obligation. Section 39(9) of the CGST Act, 2017 expressly provides that rectification of omission or incorrect particulars in returns can be effected only in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, not in the return for the period to which the error relates. This provision applies with full vigor to Form GSTR3B returns. Therefore, Circular No. 26/26/2017GST dated 29.12.2017 restricting rectification of Form GSTR3B to subsequent months is consistent with the statutory framework and cannot be read down. A registered person cannot unilaterally rectify returns for the relevant period as this would have cascading effects on other stakeholders and create uncertainty in tax administration.

On this section: Matching of invoices; dynamic and seamless process of matching supplier and recipient records; not primary basis for self-assessment

Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Notification No. 09/2017 – Central Tax dated 28.06.2017Notification 2017

Another 7 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 42

What have the courts held on Section 42 of the Central Goods and Services Tax Act?

Union of India through Its Secretary vs Bharti Airtel LTD (28 Oct 2021) is the leading judgment on this section among those set out below: Matching of invoices; dynamic and seamless process of matching supplier and recipient records; not primary basis for self-assessment.

How do I find court cases under Section 42 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 42, section 42 CGST Act, section 42 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Union of India through Its Secretary vs Bharti Airtel LTD (28 Oct 2021).

What should I read with Section 42 of the Central Goods and Services Tax Act, and has it changed?

1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 09/2017 – Central Tax dated 28.06.2017 (2017).

When was Section 42 of the Central Goods and Services Tax Act enacted?

Section 42 of the Central Goods and Services Tax Act, cited as CGST Act 42, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.