{"id":9083,"date":"2026-01-28T04:49:49","date_gmt":"2026-01-28T04:49:49","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=9083"},"modified":"2026-01-28T05:00:33","modified_gmt":"2026-01-28T05:00:33","slug":"section-31-of-cgst-act","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/","title":{"rendered":"How Does Section 31 of CGST Act Impact GST Return Filing?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Understanding_Section_31_of_CGST_Act\" title=\"Understanding Section 31 of CGST Act\">Understanding Section 31 of CGST Act<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Definition_of_a_tax_invoice\" title=\"Definition of a tax invoice\">Definition of a tax invoice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Time_of_Issue_Under_Section_31_of_CGST_Act\" title=\"Time of Issue Under Section 31 of CGST Act\">Time of Issue Under Section 31 of CGST Act<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Time_limits_for_services\" title=\"Time limits for services\">Time limits for services<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Mandatory_Invoice_Contents_and_Return_Accuracy\" title=\"Mandatory Invoice Contents and Return Accuracy\">Mandatory Invoice Contents and Return Accuracy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Special_Scenarios_Covered_Under_Section_31_of_CGST_Act\" title=\"Special Scenarios Covered Under Section 31 of CGST Act\">Special Scenarios Covered Under Section 31 of CGST Act<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Reverse_charge_mechanism\" title=\"Reverse charge mechanism\">Reverse charge mechanism<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Advance_receipts\" title=\"Advance receipts\">Advance receipts<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Direct_Impact_on_GSTR-1_Filing\" title=\"Direct Impact on GSTR-1 Filing\">Direct Impact on GSTR-1 Filing<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Impact_on_GSTR-3B_and_Tax_Payment\" title=\"Impact on GSTR-3B and Tax Payment\">Impact on GSTR-3B and Tax Payment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Input_Tax_Credit_Linkage_and_Compliance\" title=\"Input Tax Credit Linkage and Compliance\">Input Tax Credit Linkage and Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Matching_Errors_and_Penalty_Exposure\" title=\"Matching Errors and Penalty Exposure\">Matching Errors and Penalty Exposure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/section-31-of-cgst-act\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>The section 31 of CGST Act deals with the issuance of invoice, which is one of the pillars of the compliance of the GST in India. Every return that is filed under GST is based on how differently one issues invoices, the time of issue and reporting of the same. Errors at the invoicing stage directly check into returns, reconciliations, and taxation liabilities. Many different businesses enter invoicing treating it as a clerical activity, now under GST it is a legal requirement with financial repercussions.&nbsp;<\/p>\n\n\n\n<p>This blog discusses how Section 31 affects the GST return filing process, its effect on the reporting process in the GSTR-1 and GSTR-3B, how it affects the eligibility for I.T.C. and how Section 31 determines the compliance risk too. The focus is still very practical, precise and in filing situations implicated by businesses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_Section_31_of_CGST_Act\"><\/span>Understanding Section 31 of CGST Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The section 31 of CGST Act prescribes the time period in which a registered person has to issue a tax invoice, debit note or receipt voucher. It determines the legal basis of recognizing the liability of tax payment. Returns can not be accurate if invoices are not strictly conformed to this section. This provision applies to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supply of goods<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supply of services<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Continuous (ongoing supply contracts)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reverse charging transactions<\/li>\n<\/ul>\n\n\n\n<p>Non-compliance is not confined to documentation. It has a direct impact on the accuracy of return filing.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Definition_of_a_tax_invoice\"><\/span>Definition of a tax invoice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A tax invoice under Section 31 of CGST Act is a document prescribed by as evidencing supply liable to tax. It is used as the basis document for outwards supply reporting. An invoice then has to exist before supply values appear in GST returns. Missing invoices mean missing on tax disclosure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_of_Issue_Under_Section_31_of_CGST_Act\"><\/span>Time of Issue Under Section 31 of CGST Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For goods, the condition is that the invoice should be issued:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Before removal of goods.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>At the time of delivery.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>When goods are made available to the recipient.<\/li>\n<\/ul>\n\n\n\n<p>As a result of delayed issuance, a mismatch between supply date and the reporting period is observed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_limits_for_services\"><\/span>Time limits for services<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>For the provision of services, an invoice has to be issued:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Within thirty days after the date of supply.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Within forty five days for banks and financial institutions.<\/li>\n<\/ul>\n\n\n\n<p>Late invoices carry tax liability to the wrong return period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mandatory_Invoice_Contents_and_Return_Accuracy\"><\/span>Mandatory Invoice Contents and Return Accuracy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>An invoice issued under Section 31, CGST Act must include the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplier and client (recipient) GSTIN<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Invoice number and date<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Place of supply<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HSN or SAC<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxable value and tax rate<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax amount divided into CGST, SGST, IGST.<\/li>\n<\/ul>\n\n\n\n<p>Missing fields cause rejection during return preparation. Businesses use <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a> as a way to keep data on their invoices consistent. Manual-based invoices will increase the risk of reconciliation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Special_Scenarios_Covered_Under_Section_31_of_CGST_Act\"><\/span>Special Scenarios Covered Under Section 31 of CGST Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For continuous supply contracts, invoices will need to be issued:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>According to due dates specified in contracts.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>On receipt of the payment, if dates of payments are not clear.<\/li>\n<\/ul>\n\n\n\n<p>Wrong time giving periods while return filing.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reverse_charge_mechanism\"><\/span>Reverse charge mechanism<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Where Tax is payable under reverse charge:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recipient issues self-invoice<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payment voucher is compulsory<\/li>\n<\/ul>\n\n\n\n<p>Failure to give these documents results in under-reported liabilities in GSTR-3B.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Advance_receipts\"><\/span>Advance receipts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>For advances received:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The receipt voucher should be issued.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax liability comes in to exist immediately for services.<\/li>\n<\/ul>\n\n\n\n<p>Improper control of advances causes the creation of errors in month-wise returns.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-newswebp-1-1-1024x576.webp\" alt=\"section 31 of cgst act\" class=\"wp-image-9088\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-newswebp-1-1-1024x576.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-newswebp-1-1-300x169.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-newswebp-1-1-768x432.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-newswebp-1-1-1536x864.webp 1536w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-newswebp-1-1-150x84.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/gst-newswebp-1-1.webp 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Direct_Impact_on_GSTR-1_Filing\"><\/span>Direct Impact on GSTR-1 Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GSTR-1 is in reflection of invoice-wise outward supplies. Only invoices issued in accordance of Section 31 of CGST Act have legal validity for reporting. Common issues include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Backdated invoices<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wrong invoice dates<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incorrect taxable value<\/li>\n<\/ul>\n\n\n\n<p>These errors cause mismatches to occur with recipient records.<\/p>\n\n\n\n<p>Using <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> helps to take care of the sequencing of invoices and date controls. Such tools minimise manual intervention. Some solutions support invoice validation before return upload, so that fewer invoice errors will be filed, MargBooks is one solution.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_on_GSTR-3B_and_Tax_Payment\"><\/span>Impact on GSTR-3B and Tax Payment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>GSTR-3B gets the value from the issued invoices. When there are delayed or incorrectly dated invoices:<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax may shift to the wrong month.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest liability arises.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cash flow planning gets affected.<\/li>\n<\/ul>\n\n\n\n<p>The section 31 of CGST Act indirectly exercise control over the time of payment of tax by discipline of invoice. Our software helps businesses match the data on the invoices with data on the return summaries, leading to higher accuracy.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Input_Tax_Credit_Linkage_and_Compliance\"><\/span>Input Tax Credit Linkage and Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Recipients can claim ITC only provided that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplier issues a valid invoice of tax.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The details of the invoices are in GSTR-1.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplies reflect in GSTR-2B.<\/li>\n<\/ul>\n\n\n\n<p>Any departure from Section 31 of CGST Act has impacts on the flow of ITC among supply chain. Cause of incorrect invoices:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ITC denial to recipients<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Commercial disputes<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vendor follow-ups<\/li>\n<\/ul>\n\n\n\n<p>Structured invoicing practices that are backed by our software help avoid these breakdowns.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Matching_Errors_and_Penalty_Exposure\"><\/span>Matching Errors and Penalty Exposure<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Non-adherence by Section 31 of CGST Act with leads to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Difference between GSTR 1 and 3B<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ITC reversals<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Notices during audit<\/li>\n<\/ul>\n\n\n\n<p>Penalties may arise for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incorrect invoicing<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-issuance of invoices<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Late issuance<\/li>\n<\/ul>\n\n\n\n<p>Even interest is applied if tax has to be paid in the end. Businesses using MargBooks software is able to get much better control over invoice timeline and reporting discipline.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The section 31 of CGST act is the basis of GST return filing accuracy. Every outer supply claimed, every tax incurred and every credit claimed is dependent upon the correct issuance of an invoice. Delays and errors in formats etc. leads to cascading compliance failures in GSTR-1, GSTR-3B and ITC matching. Businesses that view the process of invoicing as a statutory process more than a clerical process have greater filing discipline.&nbsp;<\/p>\n\n\n\n<p>Consistent adherence leads to better outcomes when it comes to achieving reconciliation under <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a>, fewer notices, and stability of cash flow. Strong invoice controls are important to reflect truly transacted returns which in turn protect tax positions and provide for long term compliance of the GST framework.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The section 31 of CGST Act deals with the issuance of invoice, which is one of the pillars of the compliance of the GST in India. Every return that is filed under GST is based on how differently one issues invoices, the time of issue and reporting of the same. Errors at the invoicing stage [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9084,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[38],"tags":[2516,57,86],"class_list":["post-9083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-cgst","tag-cloud-based-accounting-software","tag-gst-billing-software"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1.webp",1200,576,false]},"categories_names":{"38":{"name":"GST","link":"https:\/\/margbooks.com\/blogs\/category\/gst\/"}},"tags_names":{"2516":{"name":"CGST","link":"https:\/\/margbooks.com\/blogs\/tag\/cgst\/"},"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-400x576.webp",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-600x576.webp",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-1024x576.webp",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Section-31-of-CGST-Act-1.webp",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=9083"}],"version-history":[{"count":3,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9083\/revisions"}],"predecessor-version":[{"id":9089,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9083\/revisions\/9089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/9084"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=9083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=9083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=9083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}