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 »
Section 47 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 47 Jharkhand 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… Read More »
Section 46 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 46 Jharkhand 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… Read More »
Section 45 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 45 Jharkhand 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… Read More »
Section 44 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 44 Jharkhand GST Act 2017 explains Annual return and is covered in CHAPTER IX RETURNS ) Annual return. 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable… Read More »
Section 43 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 43 Jharkhand GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability. and is covered in CHAPTER IX RETURNS ) Matching, reversal and reclaim of reduction in output tax liability. 43. (1) The details of every credit note relating to outward supply furnished… Read More »