GST Act • Section 42

Section 42: Provision omitted / historical text

Section 42 is shown for continuity of the Act. The supplied statutory text identifies this provision as omitted or historical. For a current compliance position, check the provisions presently in force for the relevant tax period.

In simple terms: Do not apply an omitted or historical provision as if it were currently operative.

What a business should understand

Understand the transaction before applying the tax treatment.
Check the applicable section, rule and tax-period-specific changes.
Match the accounting entry with the GST return and supporting documents.
Document the judgement where the treatment depends on facts or contractual terms.

Practical example

Example: A business identifies the transaction, checks the applicable treatment, records the tax correctly, reconciles it with the return and retains the supporting documents.

Practical checklist

Identify the transaction and tax period
Check the applicable law and connected rules
Verify invoices, agreements, ledgers and portal data
Reconcile the working with the relevant return
Retain the final working and supporting evidence

The content is for general knowledge and educational purposes. Verify the law, rules, notifications and circulars applicable to the relevant tax period before taking any action. It is not a substitute for professional advice.

Reference note: Prepared using GST statutory material and professional GST study material for knowledge purposes.