Section 56 of Uttarakhand GST Act 2017 ( Section 56 of Uttarakhand 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… Read More »
Section 55 of Uttarakhand GST Act 2017 ( Section 55 of Uttarakhand 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… Read More »
Section 54 of Uttarakhand GST Act 2017 ( Section 54 of Uttarakhand 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… Read More »
Section 53 of Uttarakhand GST Act 2017 ( Section 53 of Uttarakhand 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… Read More »
Section 52 of Uttarakhand GST Act 2017 ( Section 52 of Uttarakhand 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… Read More »
Section 51 of Uttarakhand GST Act 2017 ( Section 51 of Uttarakhand 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… Read More »
Section 50 of Uttarakhand GST Act 2017 ( Section 50 of Uttarakhand 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… Read More »
Section 49 of Uttarakhand GST Act 2017 ( Section 49 of Uttarakhand 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… Read More »
Section 48 of Uttarakhand GST Act 2017 ( Section 48 of Uttarakhand 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… Read More »
Section 47 of Uttarakhand GST Act 2017 ( Section 47 of Uttarakhand 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… Read More »