Section 56 of Goa GST Act 2017 [ Section 56 of Goa 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 date of receipt of… Read More »
Section 55 of Goa GST Act 2017 [ Section 55 of Goa 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… Read More »
Section 54 of Goa GST Act 2017 [ Section 54 of Goa 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 application before the expiry of… Read More »
Section 53 of Goa GST Act 2017 [ Section 53 of Goa 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… Read More »
Section 52 of Goa GST Act 2017 [ Section 52 of Goa 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 of Goa GST Act 2017 [ Section 51 of Goa GST Act 2017 explains Tax deduction at source and is covered in CHAPTER X : PAYMENT OF TAX ] Tax deduction at source . 51. (1) Notwith standing anything to the contrary contained in this Act, the Government may mandate,— (a) a department or establishment of the Central Government or State… Read More »
Section 50 of Goa GST Act 2017 [ Section 50 of Goa 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,… Read More »
Section 49 of Goa GST Act 2017 [ Section 49 of Goa 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… Read More »
Section 48 of Goa GST Act 2017 [ Section 48 of Goa 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 conditions relevant for their… Read More »
Section 47 of Goa GST Act 2017 [ Section 47 of Goa 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… Read More »