Section 61 CGST Act 2017 [ Section 61 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 61 CGST Act 2017 explains Scrutiny of returns and is covered in Chapter XII – Assessments [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »
Section 60 CGST Act 2017 [ Section 60 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 60 CGST Act 2017 explains Provisional assessment and is covered in Chapter XII – Assessments [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the… Read More »
Section 59 CGST Act 2017 [ Section 59 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 59 CGST Act 2017 explains Self-assessment and is covered in Chapter XII – Assessments [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President… Read More »
Section 58 CGST Act 2017 [ Section 58 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 58 CGST Act 2017 explains Utilisation of Fund and and is covered in Chapter XI – Refunds [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »
Section 57 CGST Act 2017 [ Section 57 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 57 CGST Act 2017 explains Consumer Welfare Fund and is covered in Chapter XI – Refunds [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »
Section 56 CGST Act 2017 [ Section 56 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 56 CGST Act 2017 explains Interest on delayed refunds and is covered in Chapter XI – Refunds [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »
Section 55 CGST Act 2017 [ Section 55 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 55 CGST Act 2017 explains Refund in certain cases and is covered in Chapter XI – Refunds [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »
Section 54 CGST Act 2017 Summary of Section 54 CGST Act 2017 Section 54 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 Section 54 CGST Act 2017 explains Refund of tax and is covered in Chapter XI – Refunds [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »
Section 53 CGST Act 2017 [ Section 53 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 53 CGST Act 2017 explains Transfer of input tax credit and is covered in Chapter X – Payment of Tax [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »
Section 52 CGST Act 2017 Section 52 CGST Act 2017 explains Collection of tax at source and is covered in Chapter X – Payment of Tax. [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax… Read More »