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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter X PAYMENT OF TAX This

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Section 50 - Interest on delayed payment of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

  1. 09/2022 - Dated: 5-7-2022 - Central GST (CGST) - Cross transfer of balance in cash ledger - Interest on ITC wrongly availed and utilized - Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  2. 08/2022 - Dated: 7-6-2022 - Central GST (CGST) - Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods
  3. 18/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
  4. 02/2021 - Dated: 1-6-2021 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
  5. 02/2021 - Dated: 1-6-2021 - Integrated GST (IGST) - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
  6. 14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
  7. 08/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
  8. 01/2021 - Dated: 1-5-2021 - Integrated GST (IGST) - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
  9. 01/2021 - Dated: 1-5-2021 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
  10. 51/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
  11. 05/2020 - Dated: 24-6-2020 - Integrated GST (IGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
  12. 02/2020 - Dated: 24-6-2020 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
  13. 03/2020 - Dated: 8-4-2020 - Integrated GST (IGST) - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
  14. 01/2020 - Dated: 8-4-2020 - Union Territory GST (UTGST) - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
  15. 35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.
  16. 31/2020 - Dated: 3-4-2020 - Central GST (CGST) - Seeks to amend Notification No. 13/2017–Central Tax, dated the 28th June, 2017 - A lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having aggregate turnover above ₹ 5 Crore and NIL rate of interest is notified for other cases for certain period.
  17. 10/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Fixes the rate of interest per annum
  18. 13/2017 - Dated: 28-6-2017 - Central GST (CGST) - Rate of interest u/s 50(1), u/s 50(3), u/s 54 and u/s 56 of the CGST Act, 2017
  19. 09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  20. 06/2017 - Dated: 28-6-2017 - Integrated GST (IGST) - Seeks to prescribe rate of interest under IGST Act, 2017
  1. Section 80 - Payment of tax and other amount in instalments. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. 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 wilfull-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. 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. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 62 - Assessment of non-filers of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 60 - Provisional assessment. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 52 - Collection of tax at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 43 - Omitted - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 42 - Omitted - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Rule 96A - Export of goods or services under bond or Letter of Undertaking - Central Goods and Services Tax Rules, 2017
  11. Rule 88B - Manner of calculating interest on delayed payment of tax - Central Goods and Services Tax Rules, 2017
  12. Rule 85 - Electronic Liability Register - Central Goods and Services Tax Rules, 2017
  13. Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Central Goods and Services Tax Rules, 2017
  14. Rule 37 - Reversal of input tax credit in the case of non-payment of consideration - Central Goods and Services Tax Rules, 2017
  15. Note:- Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process

 

 

 

 

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