Section 54 West Bengal GST Ordinance 2017 [ Section 54 West Bengal GST Ordinance 2017 explains Refund of tax and is covered in 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… Read More »
Section 53 West Bengal GST Ordinance 2017 [ Section 53 West Bengal GST Ordinance 2017 explains Transfer of input tax credit and is covered in Chapter X : Payment of Tax Transfer of input tax credit 53. On utilisation of input tax credit availed under this Ordinance for payment of tax dues under the Integrated Goods and Services Tax Act in… Read More »
Section 52 West Bengal GST Ordinance 2017 [ Section 52 West Bengal GST Ordinance 2017 explains Collection of tax at source and is covered in Chapter X : Payment of Tax Collection of tax at source 52. (1) Notwithstanding anything to the contrary contained in this Ordinance, every electronic commerce operator (hereafter in this section referred to as the “operator”),… Read More »
Section 51 West Bengal GST Ordinance 2017 [ Section 51 West Bengal GST Ordinance 2017 explains Tax deduction at source and is covered in Chapter X : Payment of Tax ] Tax deduction at source 51. (1) Notwithstanding anything to the contrary contained in this Ordinance, the Government may mandate,— (a) a department or establishment of the Central Government or State… Read More »
Section 50 West Bengal GST Ordinance 2017 [ Section 50 West Bengal GST Ordinance 2017 explains Interest on delayed payment of tax and is covered in Chapter X : 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 Ordinance or the rules made… Read More »
Section 49 West Bengal GST Ordinance 2017 [ Section 49 West Bengal GST Ordinance 2017 explains Payment of tax, interest, penalty and other amounts and is covered in 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… Read More »
Section 48 West Bengal GST Ordinance 2017 [ Section 48 West Bengal GST Ordinance 2017 explains Goods and services tax practitioners and is covered in Chapter IX: Returns ] 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… Read More »
Section 47 West Bengal GST Ordinance 2017 [ Section 47 West Bengal GST Ordinance 2017 explains Levy of late fee and is covered in Chapter IX: Returns ] Levy of late fee 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39… Read More »
Section 46 West Bengal GST Ordinance 2017 [ Section 46 West Bengal GST Ordinance 2017 explains Notice to return defaulters and is covered in Chapter IX: Returns ] Notice to return defaulters 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such… Read More »
Section 45 West Bengal GST Ordinance 2017 [ Section 45 West Bengal GST Ordinance 2017 explains Final return and is covered in Chapter IX: Returns ] Final return 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the… Read More »