Tag: Taxpayers
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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.
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Section 57 of GST Act: Consumer Welfare Fund
Amended and updated notes on section 57 of CGST Act, 2017. Detail discussion on provisions and rules related to Consumer Welfare Fund.
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Section 58 of GST Act: Utilisation of Fund
Amended and updated notes on section 58 of CGST Act, 2017. Detail discussion on provisions and rules related to utilisation of Fund.
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Section 59 of GST Act: Self-assessment
Amended and updated notes on section 59 of CGST Act, 2017. Detail discussion on provisions and rules related to self-assessment.
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Section 60 of GST Act: Provisional assessment
Amended and updated notes on section 60 of CGST Act, 2017. Detail discussion on provisions and rules related to provisional assessment.
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Section 61 of GST Act: Scrutiny of returns
Amended and updated notes on section 61 of CGST Act, 2017. Detail discussion on provisions and rules related to scrutiny of returns.