Category: CGST-ACT

Refund of tax. 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application...

1[Section 53A Transfer of certain amounts Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and...

Section 53 Transfer of input tax credit On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act...

Section 52 Collection of tax at source (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”),...

Section 51 Tax deduction at source. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,–– (a) a department or establishment of the Central Government or...

Section 50 Interest on delayed payment of tax. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder,...

1[Section 49B Order of utilisation of input tax credit. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5)...

1[Section 49A Utilisation of input tax credit subject to certain conditions Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union...

Section 49 Payment of tax, interest, penalty and other amounts (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or...

Section 48 Goods and services tax practitioners (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions...