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...
Section 60 of the CGST Act: Provisional assessment— (1) Subject to the provisions of sub-section (2), where the taxable person...
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: Utilisation of Fund— (1) All sums credited to the Fund shall be utilised by...
Section 57 of the CGST Act: Consumer Welfare Fund— The Government shall constitute a Fund, to be called the Consumer...
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: Interest on delayed refunds— If any tax ordered to be refunded under sub-section (5)...
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— (1) Any person claiming refund of any tax and interest,...
Section 53A of the CGST Act: Transfer of certain amounts— Where any amount has been transferred from the electronic cash...
Section 53 of the CGST Act: Transfer of input tax credit— On utilisation of input tax credit availed under this...