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Payment of tax, interest, penalty and other amounts

Section 35 - Draft-Bills-Reports - PAYMENT OF TAX - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 35 - CHAPTER-IX PAYMENT OF TAX 35. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a ta .....

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d to the electronic cash ledger of such person to be maintained in the manner as may be prescribed. Explanation.- The date of credit to the account of the appropriate Government in the authorized bank shall be deemed to be the date of deposit. (2) Th .....

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any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of the Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed. (4) The amount availab .....

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amount of input tax credit on account of IGST available in the electronic credit ledger shall first be utilized towards payment of IGST and the amount remaining, if any, may be utilized towards the payment of CGST and SGST, in that order. (b) The am .....

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f CGST shall not be utilized towards payment of SGST. Note: This provision is to be incorporated in CGST Act. (b) The amount of input tax credit on account of SGST available in the electronic credit ledger shall first be utilized towards payment of S .....

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he cash or credit ledger after payment of tax, interest, penalty, fee or any other amount payable under the Act or the rules made thereunder may be refunded in accordance with the provisions of section 38 and the amount collected as CGST/SGST shall s .....

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