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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
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 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 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
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
Section 68 of CGST Act: inspection of goods in movement(Updated till July 2024)
Section 68 of CGST Act Section 68 of CGST Act provide for the inspection of Goods in movement. “(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to
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
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.
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 39 of CGST Act: Furnishing of GSTR-3 ( updated till July 2024)
Section 39 of the CGST Act as amended by the Finance Act 2023 Note: Section 39 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 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
Section 49A of CSGT Act: Utilisation of input tax credit subject to certain conditions (Updated till on July 2024)
Section 49A of CSGT Act: Utilisation of input tax credit subject to certain conditions Chart of the Section 49A : TEXT on the Section 49A of CGST Act : Notwithstanding anything contained in section 49, the input tax credit on account of central tax,