Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Payment of tax, interest, penalty and other amounts

Section 44 - Draft-Bills-Reports - PAYMENT OF TAX - Goods and Services Tax - Section 44 - CHAPTER-IX PAYMENT OF TAX 44. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a taxable person by internet banking or by using .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on 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 in the electronic cash ledger. (2) The input tax cr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be used for making 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) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be prescribed. (5) (a) The 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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ut tax credit on account of CGST shall not be utilized towards payment of SGST. {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 SGST and the amount .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, fee or any other amount payable under the Act or the rules made thereunder may be refunded in accordance with the provisions of section 48 and the amount collected as CGST/SGST shall stand reduced to that extent. (7) All liabilities of a taxable pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version