Section 52 Gujarat GST Act 2017 ( Section 52 Gujarat 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 Gujarat GST Act 2017 ( Section 51 Gujarat 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 »
Creation and Submission of GSTR3B Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments GST Judgments GST Press Release GST Press Release GST Books Best… Read More »
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and… Read More »
Section 50 Gujarat GST Act 2017 ( Section 50 Gujarat 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 Gujarat GST Act 2017 ( Section 49 Gujarat 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 by… Read More »
Section 48 Gujarat GST Act 2017 ( Section 48 Gujarat GST Act 2017 explains Goods and services tax practioners and is covered in CHAPTER IX RETURNS ) Goods and services tax practioners 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 functioning shall… Read More »
Section 47 Gujarat GST Act 2017 ( Section 47 Gujarat 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 39 or section… Read More »
Section 46 Gujarat GST Act 2017 ( Section 46 Gujarat GST Act 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 return within… Read More »
Section 45 Gujarat GST Act 2017 ( Section 45 Gujarat 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 of the date of… Read More »