Chapter X Payment of Tax
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)...
Chapter X Payment of Tax
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...
Chapter X Payment of Tax
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...
Chapter IX Returns
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...
Chapter IX Returns
Section 47 Levy of late fee. (1) Any registered person who fails to furnish the details of outward 1[omitted] supplies required under section 37 2[Omitted] or returns required under section 39...
Chapter IX Returns
Section 46 Notice to return defaulters. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring...
Chapter IX Returns
Section 45 Final return. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final...
Chapter IX Returns
8[Section 44 Annual return 9[(1)] Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a...
Chapter IX Returns
Section 43A 2[Omitted] **************************************************************************************************** Notes 1. Inserted vide section 18 of Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. …….. 2. Omitted vide section 107 of Finance Act 2022 w e...
Chapter IX Returns
Section 43 1[Omitted] ***************************************************************************** Notes: Omitted vide section 107 of Finance Act 2022 w e f .01.10.2022 vide Notification No 18/2022 dated 28.09.2022before it was read as, “Matching, reversal and reclaim...
