Section 60 of the CGST Act: Provisional assessment
Section 60 of the CGST Act: Provisional assessment— (1) Subject to the provisions of sub-section (2), where the taxable person...
Month: July 2022
Section 59 of the CGST Act
Section 59 of the CGST Act: Self-assessment— Every registered person shall self-assess the taxes payable under this Act and furnish...
Section 58 of the CGST Act
Section 58 of the CGST Act: Utilisation of Fund— (1) All sums credited to the Fund shall be utilised by...
Section 57 of the CGST Act
Section 57 of the CGST Act: Consumer Welfare Fund— The Government shall constitute a Fund, to be called the Consumer...
Interest on delayed refunds under GST
Section 56 of the CGST Act: Interest on delayed refunds— If any tax ordered to be refunded under sub-section (5)...
Section 56 of the CGST Act
Section 56 of the CGST Act: Interest on delayed refunds— If any tax ordered to be refunded under sub-section (5)...
Section 55 of the CGST Act
Section 55 of the CGST Act: Refund in certain cases— The Government may, on the recommendations of the Council, by...
Section 54 of the CGST Act : Refund of tax
Section 54 of the CGST Act : Refund of tax— (1) Any person claiming refund of any tax and interest,...
Section 53A of the CGST Act
Section 53A of the CGST Act: Transfer of certain amounts— Where any amount has been transferred from the electronic cash...
Transfer of input tax credit, Section 53 of CGST Act, 2017
Section 53 of the CGST Act: Transfer of input tax credit— On utilisation of input tax credit availed under this...