Tag: Taxpayers
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Section 39 of GST Act: Furnishing of returns
Amended and updated notes on section 39 of CGST Act, 2017. Detail discussion on provisions and rules related to furnishing details of returns.
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Section 40 of GST Act: First return
Amended and updated notes on section 40 of CGST Act, 2017. Detail discussion on provisions and rules related to first return.
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Section 41 of GST Act: Availment of Input Tax Credit
Amended and updated notes on section 41 of CGST Act, 2017. Provisions and rules related to availment of input tax credit
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Section 44 of GST Act: GST Annual Return
Last date for filing GST Annual Return (GSTR-9 or 9A and GSTR-9C) is further extended to 31st Dec, 2022 for Financial Year 2021-22.
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Section 45 of GST Act: Final return
Amended and updated notes on section 45 of CGST Act, 2017. Detail discussion on provisions and rules related to final return.
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Section 46 of GST Act: Notice to GST Return Defaulters
Amended and updated notes on section 46 of CGST Act, 2017. Detail discussion on provisions and rules related to notice to return defaulters.
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Section 47 of GST Act: Levy of late fee
Amended and updated notes on section 47 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of late fee.
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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.