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Sections & rules related to Section 50

Section 51 - Tax deduction at source
CGST Act, 2017

Updated provisions of section 51 of CGST Act 2017 with expert opinions. (1) (1) Notwithstanding anything to the contrary contained in this Act, the Government may

Section 52 - Collection of tax at source
CGST Act, 2017

Updated provisions of section 52 of CGST Act 2017 with expert opinions. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce

Section 60 - Provisional assessment
CGST Act, 2017

CGST Act section 60, if the person is unable to determine the value of goods or services, he may request the officer for payment of tax on a provisional basis

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

Section 80 - Payment of tax and other amount in instalments
CGST Act, 2017

CGST Act section 80, On an application, the Commissioner may extend the time for payment or allow payment of any amount due under this Act

Rule 37 - Reversal of input tax credit in the case of non-payment of consideration
CGST Rules, 2017

CGST Rule 37, (1) A taxpayer, who availed of ITC on any inward supply of goods or services, but fails to pay to the supplier then such credit shall be reversed.

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 96A - Refund of integrated tax paid on export of goods or services under bond or letter of undertaking
CGST Rules, 2017

CGST Rules | Rule 96A, Furnish bond or letter of undertaking in FORM GST RFD-11 to claim refund of integrated tax paid on export of goods or services