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Apportionment of tax collected under the Act and settlement of funds

Section 15 - Draft-Bills-Reports - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS - Goods and Services Tax - Section 15 - 15. (1) Out of the IGST paid to the Central Government in respect of inter-State supply of goods and/or services to an unregistere .....

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the Central Government in respect of inter-State supply of goods and/or services where such taxable person is not eligible for input tax credit, the amount of tax calculated at the rate equivalent to the CGST on similar intra-State supply shall be a .....

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ecified period and thus remains in the IGST account after expiry of the due date for filing of annual return for such year in which the supply was made, the amount of tax calculated at the rate equivalent to the CGST on similar intra-State supply sha .....

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nt of tax calculated at the rate equivalent to the CGST on similar intra-State supply shall be apportioned to the Central Government. (5) Out of the IGST paid to the Central Government in respect of import of goods and / or services, where the such t .....

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spect of import of goods and / or services made in a year by a registered taxable person, where he does not avail of the said credit within the specified period and thus remains in the IGST account after expiry of the due date for filing of annual re .....

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ount in respect of the supply for which an apportionment to the Central Government has been done under subsection (1), (2), (3), (4), (5) or (6) shall be apportioned to the State where such supply takes place as per sections 7, 8, 9 or 10: PROVIDED t .....

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on of the total supplies made to each of such States: PROVIDED FURTHER that where the taxable person making such supplies cannot be determined, the said balance amount shall be apportioned to all States as per the order made by the President under cl .....

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