Section 55 Delhi GST Act 2017 ( Section 55 Delhi 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… Read More »
Section 54 Delhi GST Act 2017 ( Section 54 Delhi GST Act 2017 explains Transfer of input tax credit 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… Read More »
Section 53 Delhi GST Act 2017 ( Section 53 Delhi 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 the… Read More »
Section 52 Delhi GST Act 2017 ( Section 52 Delhi 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 agent,… Read More »
Section 51 Delhi GST Act 2017 ( Section 51 Delhi 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) local… Read More »