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...
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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...
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...
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...