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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
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
Section 38 of CGST Act Communication of details of inward supplies and input tax credit. (Updated till July 2024)
Section 38. Communication of details of inward supplies and input tax credit as amended by the Finance Act 2023 (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed,
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
Section 87 of CGST Act: Liability in case of Amalgamation or Merger of Companies (Updated till on July 2024)
Section 87 of CGST Act : Section 87 of CGST Act provide for the liability in case of amalgamation or merger of companies.It covers the liability for the supplies made to each other. “(1) When two or more companies are amalgamated or merged in pursuance
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 37 of CGST Act: outward supply details (updated till July 2024)
Section 37 of the CGST Act as amended by the Finance Act 2023 Note: Section 37 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 37
Section 62 of CGST Act: Assessment of non-filers of returns (Updated till on July 2024)
Section 62 of CGST Act : Section 62 of CGST Act provide for the assessment of non- filers of return. “(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39
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
Section 63 of CGST Act: Assessment of Unregistered Persons (Updated till on July 2024)
Section 63 of CGST Act : Assessment of Unregistered Persons Section 63 of CGST Act provide for the assessment of unregistered person in GST. “Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even
GST ComplianceSection 51 of CGST Act: TDS in GST(Updated till July 2024)
Section 51 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 47 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 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.