Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Payment of tax interest penalty and other amounts

Section 44 - 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 credit/debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by any other mode, subject to such conditions and restrictions as may be prescribed in this behalf, shall be credited to the electronic cash ledger of such person to be maintained in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 available in the electronic credit ledger may be used for making any payment towards output tax 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. (5) (a) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt 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 remaining, if any, may be utilized towards the payment of IGST. (c) The input tax credit on account of SGST shall not be utilized towards payment of CGST. {SGST Act} (6) The balance in the cash or credit ledger after payment of tax, interest, penalty, fee or any other amo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version