Section 57 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 57 Jharkhand 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… Read More »
Section 56 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 56 Jharkhand 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… Read More »
Section 55 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 55 Jharkhand 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… Read More »
Section 54 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 54 Jharkhand 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… Read More »
Section 53 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 53 Jharkhand 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… Read More »
Section 52 Jharkhand GST Act 2017 ( Section 52 Jharkhand 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… Read More »
Section 51 Jharkhand GST Act 2017 ( Section 51 Jharkhand 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 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 50 Jharkhand 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… Read More »
Section 49 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 49 Jharkhand 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… Read More »
Section 48 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 48 Jharkhand 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… Read More »