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Section 49 of CGST Act: Payment of tax, interest, penalty and other amounts ( Updated till on July 2024)
Section 49 of CGST Act : Summary chart of section 49 of CGST Act : Section 49 of CGST Act provide for the payment of interest, tax and penalty in GST : “(1) Every deposit made towards tax, interest, penalty, fee or any other amount
Section 48 of CGST Act: GST practitioners (updated till on July 2024)
Section 48 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 48 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different
GST ComplianceSection 46 of CGST Act: Notice to return defaulters (updated till on July 2024)
Section 46 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 46 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different
GST ComplianceSection 45 of CGST Act: Final Return (till updated July 2024)
Section 45 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 40 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.
GST ComplianceSection 43A of CGST Act :Procedure for furnishing return and availing input tax credit(Updated Till July 2024)
Section 43A of the CGST Act as amended by the Finance Act 2023 Note: Section 40 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On Section
Section 57 of CGST Act: Consumer Welfare fund (updated till July 2024)
Section 57 of CGST Act as amended upto Oct 2023 Section 57 of CGST Act provide for the constitution of consumer welfare fund. Amount of refund will be transferred to this fund unless it is payable to the taxpayer.Thus refund will be paid to taxpayer
Amended Section 44 of CGST Act: Annual return in GST(Updated Till on July 2024)
Section 44 of the CGST Act as amended by the Finance Act 2023 Note: Section 44 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. TEXT on
GST ComplianceSection 43 of CGST Act: Matching,reversal and reclaim in reduction in output tax liability(Updated Till July 2024)
Section 43 of the CGST Act as amended by the Finance Act 2023 Note: Section 43 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Section 43
GST ComplianceSection 42 of CGST Act: Matching,reversal and reclaim of ITC (Updated Till July 2024)
Section 42 of the CGST Act as amended by the Finance Act 2023 Note: Section 42 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Section 42
GST ComplianceSection 54 of CGST Act: refund of GST (Updated till on July 2024)
Section 54 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 54 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different
GST ComplianceSection 56 of CGST Act: interest on delayed refund (updated till on July 2024)
Section 56 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 56 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different
GST ComplianceSection 53 of CGST Act: transfer of ITC (updated till on July 2024)
Section 53 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 53 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different