Section 58 Chhattishgarh GST Act 2017 ( Section 58 Chhattishgarh GST Act 2017 explains Utilisation of Fund and is Covered in CHAPTER XI : REFUNDS ) Utilisation of Fund 58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The Government or the authority… Read More »
Section 57 Chhattishgarh GST Act 2017 ( Section 57 Chhattishgarh 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 Chhattishgarh GST Act 2017 ( Section 56 Chhattishgarh 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 Chhattishgarh GST Act 2017 ( Section 55 Chhattishgarh GST Act 2017 explains Refund in certain cases and is Covered in CHAPTER XI : REFUNDS ) 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… Read More »
Section 54 Chhattishgarh GST Act 2017 ( Section 54 Chhattishgarh 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 Chhattishgarh GST Act 2017 ( Section 53 Chhattishgarh 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 with… Read More »
Section 52 Chhattishgarh GST Act 2017 ( Section 52 Chhattishgarh 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 an… Read More »
Section 51 Chhattishgarh GST Act 2017 ( Section 51 Chhattishgarh 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 (b)… Read More »
Section 50 Chhattishgarh GST Act 2017 ( Section 50 Chhattishgarh 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 fails… Read More »
Section 49 Chhattishgarh GST Act 2017 ( Section 49 Chhattishgarh 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 banking or… Read More »