Section 54 UP GST Act 2017 [ Section 54 UP GST Act 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 before the expiry of… Read More »
Section 53 UP GST Act 2017 [ Section 53 UP GST Act 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 Act for payment of tax dues under the Integrated Goods and Services Tax Act , 2017… Read More »
Section 52 UP GST Act 2017 [ Section 52 UP GST Act 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 Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not being… Read More »
Section 51 UP GST Act 2017 [ Section 51 UP GST Act 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 Act, the Government may mandate,- (a) a department or establishment of the Central Government or State Government; or… Read More »
Section 50 UP GST Act 2017 [ Section 50 UP GST Act 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 Act or the rules made thereunder, but… Read More »
Section 49 UP GST Act 2017 [ Section 49 UP GST Act 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 by internet… Read More »
Section 48 UP GST Act 2017 [ Section 48 UP GST Act 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… Read More »
Section 47 UP GST Act 2017 [ Section 47 UP GST Act 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… Read More »
Section 46 UP GST Act 2017 [ Section 46 UP GST Act 2017 explains Notice to return defaulter and is covered in Chapter IX : Returns ] Notice to return defaulter 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… Read More »
Section 45 UP GST Act 2017 [ Section 45 UP GST Act 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… Read More »