Good and Service Tax (GST)Section 51: Tax deduction at source under GST / TDS under GST finactservices.com / January 16, 2019 (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,–– (a) a department or establishment of […]
Good and Service Tax (GST)Section 50: Interest on Delayed payment of GST finactservices.com / January 16, 2019 (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules
Good and Service Tax (GST)Section 49B: Order of utilisation of input tax credit/ How to utilise ITC ? finactservices.com / January 16, 2019 Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5)
Good and Service Tax (GST)Section 49A: Utilisation of input tax credit subject to certain conditions finactservices.com / January 16, 2019 Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory
Good and Service Tax (GST)Section 49: Payment of tax, interest, penalty and other amounts under GST finactservices.com / January 15, 2019 (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or
Good and Service Tax (GST)Section 48: Goods and services tax practitioners / GST Practitioners finactservices.com / January 15, 2019 (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal
Good and Service Tax (GST)Section 47: Levy of late fee in GST finactservices.com / January 15, 2019 (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or
Good and Service Tax (GST)Section 46: Notice to return defaulters in GST finactservices.com / January 15, 2019 Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice
Good and Service Tax (GST)Section 45: Final return of GST finactservices.com / January 15, 2019 Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has
Good and Service Tax (GST)Section 44: Annual return of GST finactservices.com / January 15, 2019 (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52,