Section 57 Assam GST Act 2017 ( Section 57 Assam GST Act 2017 Explains Consumer Welfare Fund and is Covered in CHAPTER XI REFUNDS ) 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;… Read More »
Section 56 Assam GST Act 2017 ( Section 56 Assam GST Act 2017 Explains Interest on delayed refunds and is Covered in CHAPTER XI 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… Read More »
Section 55 Assam GST Act 2017 ( Section 55 Assam GST Act 2017 Explains Refund is certain cases and is Covered in CHAPTER XI REFUNDS ) Refund is 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… Read More »
Section 54 Assam GST Act 2017 ( Section 54 Assam 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 two… Read More »
Section 53 Assam GST Act 2017 ( Section 53 Assam 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 in accordance… Read More »
Section 52 Assam GST Act 2017 ( Section 52 Assam 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 Assam GST Act 2017 ( Section 51 Assam 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;… Read More »
Section 50 Assam GST Act 2017 ( Section 50 Assam GST Act 2017 Explains Interest on delayed payment of tax and is Covered in CHAPTER X AYMENT 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,… Read More »
Section 49 Assam GST Act 2017 ( Section 49 Assam 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, foe or any other amount by a person by internet banking… Read More »
Section 48 Assam GST Act 2017 ( Section 48 Assam 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, then eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall… Read More »