Tag: GST
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Section 48 of GST Act: Goods and services tax practitioners
Amended and updated notes on section 48 of CGST Act, 2017. Detail discussion on provisions and rules related to goods and services tax practitioners.
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Section 49 of GST Act: Payment of tax, interest, penalty and other amounts
Amended and updated notes on section 49 of CGST Act, 2017. Detail discussion on provisions and rules related to payment of tax, interest and penalty.
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Section 49A of GST Act: Utilisation of input tax credit subject to certain conditions
Amended and updated notes on section 49A of CGST Act, 2017. Provisions related to utilisation of input tax credit subject to certain conditions.
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Section 49B of GST Act: Order of utilisation of input tax credit
Amended and updated notes on section 49B of CGST Act, 2017. Provisions and rules related to order of utilisation of input tax credit.
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Section 50 of GST Act: Interest on delayed payment of tax
Amended and updated notes on section 50 of CGST Act, 2017. Detail discussion on provisions and rules related to interest on delayed payment of tax.
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Section 51 of GST Act: Tax deduction at source
Amended and updated notes on section 51 of CGST Act, 2017. Detail discussion on provisions and rules related to interest on delayed payment of tax.
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Section 52 of GST Act: Collection of tax at source
Amended and updated notes on section 52 of CGST Act, 2017. Detail discussion on provisions and rules related to collection of tax at source.
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Section 53 of GST Act: Transfer of input tax credit
Amended and updated notes on section 53 of CGST Act, 2017. Detail discussion on provisions and rules related to transfer of input tax credit.
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Section 53A of GST Act: Transfer of Certain Amounts
Amended and updated notes on section 53A of CGST Act, 2017. Detail discussion on provisions and rules related to transfer of certain amounts.
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Section 54 of GST Act: Refund of tax
Amended and updated notes on section 54 of CGST Act, 2017. Detail discussion on provisions and rules related to refund of tax.
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Section 55 of GST Act: Refund in certain cases
Amended and updated notes on section 55 of CGST Act, 2017. Detail discussion on provisions and rules related to refund in certain cases.
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Section 56 of GST Act: Interest on delayed refunds
Amended and updated notes on section 56 of CGST Act, 2017. Detail discussion on provisions and rules related to interest on delayed refunds.