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Sections & rules related to Section 49

Section 53 - Transfer of input tax credit
CGST Act, 2017

Updated provisions of section 53 of CGST Act 2017 with expert opinions. On utilisation of input tax credit availed under this Act for payment of tax dues under

Section 54 - Refund of tax
CGST Act, 2017

Updated provisions of section 54 of CGST Act 2017 with expert opinions. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other

Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
CGST Act, 2017

CGST Act Section 73, Where a notice has been issued for any period, the proper officer may serve a statement, containing the details of tax not paid

Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wllful misstatement or suppression of facts
CGST Act, 2017

CGST Act section 74, Proper officer shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid

Rule 85 - Electronic Liability Register
CGST Rules, 2017

CGST Rules | Rule 85, (1) The electronic liability register shall be maintained for each person liable to pay GST and all dues shall be debited to register.

Rule 86 - Electronic Credit Ledger
CGST Rules, 2017

CGST Rule 86, (1) The electronic credit ledger shall be maintained for each taxpayer eligible for input tax credit and every claim of ITC shall be credited to the ledger

Rule 86A - Conditions of use of amount available in electronic credit ledger
CGST Rules, 2017

CGST Rule 86A, (1) GST officer may disallow debit in electronic credit ledger in the following cases

Rule 87 - Electronic Cash Ledger
CGST Rules, 2017

CGST Rule 87, The electronic cash ledger shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other

Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount
CGST Rules, 2017

CGST Rule 89, (1) Any person claiming refund of any tax, interest, penalty, fees may file an application electronically in FORM GST RFD-01 through the common portal

Rule 104 - Form and manner of application to the authority for advance ruling
CGST Rules, 2017

Rule 104 of CGST, (1) An application for obtaining an advance ruling shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by

Rule 106 - Form and manner of appeal to the appellate authority for advance ruling
CGST Rules, 2017

Rule 106 of CGST, 1) An appeal against the advance ruling issued shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be