Section 58 of CGST Act as utilization of funds upto oct 2023 Section 58 of CGST Act provide for the utilization of funds. Amount of refund in GST will be transferred to this fund unless the taxpayer is eligible to it. “(1) All sums credited
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 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 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 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.
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 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
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 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
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
