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THE CENTRAL GOODS AND SERVICES TAX ACT
CHAPTER X  -  PAYMENT OF TAX
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Related Sections / Notifications / Case Laws

Section 39 of CGST Act - Furnishing of returns.


Section 42 of CGST Act - Matching, reversal and reclaim of input tax credit.


Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability.


Section 73 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.


Section 74 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts.


Rule 37 of CGST Rules - Reversal of input tax credit in the case of non-payment of consideration.


Rule 42 of CGST Rules - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.


Rule 43 of CGST Rules - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.


Rule 96A of CGST Rules - Export of goods or services under bond or Letter of Undertaking.


Section 42 of CGST Act - Matching, reversal and reclaim of input tax credit.


Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability.


Section 51 of CGST Act - Tax deduction at source.


Section 52 of CGST Act - Collection of tax at source.


Section 60 of CGST Act - Provisional assessment.


Section 62 of CGST Act - Assessment of non-filers of returns.


Section 73 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.


Section 74 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts.


Section 76 of CGST Act - Tax collected but not paid to Government.


Section 80 of CGST Act - Payment of tax and other amount in instalments.


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