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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 52 - Collection of tax at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... es notified under sub-section (5) of section 9, made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. (2) The power to collect the amount specified in sub-section (1) shall be without prejudice to any other mode of recovery from the operator. (3) The amount collected under sub-section (1) shall be paid to the Government by the operator within ten days after the end of the month in which such collection is made, in such manner as may be prescribed. (4) Every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or b .....

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Section 52 - Collection of tax at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... on, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.] (6) If any operator after furnishing a statement under sub-section (4) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the statement to be furnished for the month during which such omission or incorrect particulars are noticed, subject to payment of interest, as s .....

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Section 52 - Collection of tax at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... he value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the month succeeding the month in which the discrepancy is communicated in such manner as may be prescribed. (11) The concerned supplier, in whose output tax liability any amount has been added under sub-section (10), shall pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section 50 on the amount so added from the date such tax was due till the date of its payment. (12) Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator .....

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Section 52 - Collection of tax at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. Order No. 10/2019 - Dated: 26-12-2019 - Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019.
  2. Notification No. Order No. 08/2019 - Dated: 14-11-2019 - Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019.
  3. Notification No. Order No. 7/2019-Central Tax - Dated: 26-8-2019 - Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019
  4. Notification No. Order No. 6/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019
  5. Notification No. ORDER No. 02/2019 - Dated: 1-2-2019 - Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019
  6. Notification No. Order No. 04/2018 - Dated: 31-12-2018 - Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019
  7. Notification No. Order No. 03/2018 - Dated: 31-12-2018 - Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation...
  8. Notification No. ORDER No. 1/2018 - Dated: 11-12-2018 - Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
  9. Notification No. 13/2018 - Dated: 28-9-2018 - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent
  10. Notification No. 12/2018 - Dated: 28-9-2018 - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent
  11. Notification No. 2/2018 - Dated: 20-9-2018 - Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
  12. Notification No. 52/2018 - Dated: 20-9-2018 - Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
  13. Notification No. 51/2018 - Dated: 13-9-2018 - GST - Collection of tax at source (TCS) - Section 52 of the CGST Act comes into force w.e.f 01.10.2018
  14. Notification No. 65/2017 - Dated: 15-11-2017 - Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

 

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