Section 57 Puducherry GST Act 2017 [ Section 57 of Puducherry GST Act 2017 explains Consumer Welfare Fund. ] Consumer Welfare Fund. 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,— (a) the amount referred to in sub-section (5) of section 54; (b) any income… Read More »
Section 56 Puducherry GST Act 2017 [ Section 56 of Puducherry GST Act 2017 explains Interest on delayed refunds ] Interest on delayed refunds 56. If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of… Read More »
Section 55 Puducherry GST Act 2017 [ Section 55 of Puducherry GST Act 2017 explains Refund in certain cases ] Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges… Read More »
Section 54 Puducherry GST Act 2017 [ Section 54 of Puducherry GST Act 2017 explains Refund of tax ] CHAPTER XI REFUNDS Refund of tax 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two… Read More »
Section 53 Puducherry GST Act 2017 [ Section 53 of Puducherry GST Act 2017 explains Transfer of input tax credit ] Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5)… Read More »
Section 52 Puducherry GST Act 2017 [ Section 52 of Puducherry GST Act 2017 explains Collection of tax at source ] Collection of tax at source 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not being an agent, shall collect an amount… Read More »
Section 51 Puducherry GST Act 2017 [ Section 51 of Puducherry GST Act 2017 explains Tax deduction at source ] Tax deduction at source 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,- (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental… Read More »
Section 50 Puducherry GST Act 2017 [ Section 50 of Puducherry GST Act 2017 explains Interest on delayed payment of tax ] Interest on delayed payment of tax 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or… Read More »
Section 49 Puducherry GST Act 2017 [ Section 49 of Puducherry GST Act 2017 explains Payment of tax, interest, penalty and other amounts ] CHAPTER X PAYMENT OF TAX Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or… Read More »
Section 48 Puducherry GST Act 2017 [ Section 48 of Puducherry GST Act 2017 explains Goods and services tax practitioners ] Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may… Read More »