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 »
Section 49 of Tamil Nadu GST Act 2017 ( Section 49 of Tamil Nadu GST Act 2017 explains Payment of tax, interest, penalty and other amounts and is covered in CHAPTER X PAYMENT OF TAX ) [Enforced with effect from 1-7-2017.] Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any… Read More »