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,...
GST Practitioners
Section 48 of the CGST Act: Goods and services tax practitioners— (1) The manner of approval of goods and services...
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...
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...
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...
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 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...
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)...