Section 53 of the CGST Act
Section 53 of the CGST Act: Transfer of input tax credit— On utilisation of input tax credit availed under this...
Month: July 2022
TCS Mechanism under GST
Section 52 of the CGST Act: Collection of tax at source— (1) Notwithstanding anything to the contrary contained in this...
Section 52 of the CGST Act
Section 52 of the CGST Act: Collection of tax at source— (1) Notwithstanding anything to the contrary contained in this...
TDS under GST
Section 51 of the CGST Act: Tax deduction at source— (1) Notwithstanding anything to the contrary contained in this Act,...
Section 51 of the CGST Act
Section 51 of the CGST Act: Tax deduction at source— (1) Notwithstanding anything to the contrary contained in this Act,...
Interest on delayed payment of GST
Section 50 of the CGST Act : Interest on delayed payment of tax— (1) Every person who is liable to...
Section 50 of the CGST Act
Section 50 of the CGST Act : Interest on delayed payment of tax— (1) Every person who is liable to...
Section 49B of the CGST Act
Section 49B of the CGST Act: Order of utilisation of input tax credit— (1) Notwithstanding anything contained in this Chapter...
Section 49A of the CGST Act
Section 49A of the CGST Act: Utilisation of input tax credit subject to certain conditions— (1) Notwithstanding anything contained in...
Section 49 of the CGST Act
Section 49 of the CGST Act: Payment of tax, interest, penalty and other amounts— (1) Every deposit made towards tax,...