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 and subject to the provisions...
GST
-
-
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, the input tax...
-
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, interest, penalty, fee or any...
-
GST Practitioners
Section 48 of the CGST Act: Goods and services tax practitioners— (1) The manner of approval of goods and services tax practitioners, their eligibility conditions,...
-
Section 48 of the CGST Act
Section 48 of the CGST Act: Goods and services tax practitioners— (1) The manner of approval of goods and services tax practitioners, their eligibility conditions,...
-
Levy of late fee | Section 47 of CGST Act
Section 47 of the CGST Act: Levy of late fee— (1) Any registered person who fails to furnish the details of outward or inward supplies...
-
Section 47 of the CGST Act: Levy of late fee
Section 47 of the CGST Act: Levy of late fee— (1) Any registered person who fails to furnish the details of outward or inward supplies...
-
Notice to return defaulters under GST
Section 46 of the CGST Act: Notice to return defaulters— Where a registered person fails to furnish a return under section 39 or section 44...
-
Section 46 of the CGST Act
Section 46 of the CGST Act: Notice to return defaulters— Where a registered person fails to furnish a return under section 39 or section 44...
-
Final Return | Section 45 of CGST Act
Section 45 of the CGST Act: Final return— Every registered person who is required to furnish a return under sub-section(1) of section 39 and whose...