Section 51 CGST Act 2017 Section 51 CGST Act 2017 explains Tax deduction 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 on… Read More »
Section 50 CGST Act 2017 [ Section 50 of CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 50 CGST Act 2017 explains Interest on delayed payment of tax and is covered in Chapter X – Payment of Tax [Note : CGST Act 2017 also… Read More »
Section 49 CGST Act 2017 [ Section 49 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 49 CGST Act 2017 explains Payment of tax, interest, penalty and other amounts and is covered in Chapter X – Payment of Tax [Note : CGST Act 2017 also known as CENTRAL GOODS AND… Read More »
Section 48 CGST Act 2017 [ Section 48 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 48 CGST Act 2017 explains Goods and services tax practitioners and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »
Section 47 CGST Act 2017 [ Section 47 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 47 CGST Act 2017 deals with Levy of late fee and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »
Section 46 CGST Act 2017 [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 on intra-State supply of goods or services or both by the Central Government and the matters connected… Read More »
Section 45 CGST Act 2017 [ Section 45 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 45 CGST Act 2017 explains Final return and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of… Read More »
Section 44 CGST Act 2017 [ Section 44 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 44 CGST Act 2017 explains Annual return and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President… Read More »
Section 43 CGST Act 2017 [ Section 43 CGST Act 2017 (except the proviso to sub-section (9) of section 43 ) Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 43 CGST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability and is covered in Chapter IX – Returns [Note… Read More »
Section 42 CGST Act 2017 [ Section 42 CGST Act 2017 ( except the proviso to sub-section (9) of section 42) Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 42 CGST Act 2017 deals with Matching, reversal and reclaim of input tax credit. and is covered in Chapter IX – Returns [Note :… Read More »