Section 59 of Tamil Nadu GST Act 2017 ( Section 59 of Tamil Nadu GST Act 2017 explains Self-assessment and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] Self-assessment 59. Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39. Tamil Nadu GST… Read More »
Section 58 of Tamil Nadu GST Act 2017 ( Section 58 of Tamil Nadu GST Act 2017 explains Utilisation of Fund and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 57 of Tamil Nadu GST Act 2017 ( Section 57 of Tamil Nadu GST Act 2017 explains Consumer Welfare Fund and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 56 of Tamil Nadu GST Act 2017 ( Section 56 of Tamil Nadu GST Act 2017 explains Interest on delayed refunds and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 55 of Tamil Nadu GST Act 2017 ( Section 55 of Tamil Nadu GST Act 2017 explains Refund in certain cases and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 54 of Tamil Nadu GST Act 2017 ( Section 54 of Tamil Nadu GST Act 2017 explains Refund of tax and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] 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,… Read More »
Section 53 of Tamil Nadu GST Act 2017 ( Section 53 of Tamil Nadu GST Act 2017 explains Transfer of input tax credit and is covered in CHAPTER X PAYMENT OF TAX ) [Enforced with effect from 1-7-2017.] Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the… Read More »
Section 52 of Tamil Nadu GST Act 2017 ( Section 52 of Tamil Nadu 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… Read More »
Section 51 of Tamil Nadu GST Act 2017 ( Section 51 of Tamil Nadu GST Act 2017 explains Tax deduction at source and is covered in CHAPTER X PAYMENT OF TAX ) [Enforced with effect from 18-9-2017.] Tax deduction at source 51.(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,— (a) a department or establishment… Read More »
Section 50 of Tamil Nadu GST Act 2017 ( Section 50 of Tamil Nadu GST Act 2017 explains Interest on delayed payment of tax and is covered in CHAPTER X PAYMENT OF TAX ) [Enforced with effect from 1-7-2017.] Interest on delayed payment of tax 50. (1) Every person who is liable to pay tax in accordance with the provisions of… Read More »