June 10, 2017
Advance_Ruling

Section 118 : Appeal to the Appellate Authority – Advance Ruling

118. Appeal to the Appellate Authority (1) The prescribed or jurisdictional CGST/SGST officer or, as […]
June 10, 2017
Advance_Ruling

Section 117 : Procedure on receipt of application – Advance Ruling

117. Procedure on receipt of application (1) On receipt of an application, the Authority shall […]
June 10, 2017
Refunds

Section 50 : Interest on delayed refunds – Refunds

Interest on delayed refunds – Refunds   If any tax ordered to be refunded under […]
June 10, 2017
Advance_Ruling

Section 116 : Application for Advance Ruling – Advance Ruling

116. Application for Advance Ruling (1) An applicant desirous of obtaining an advance ruling under […]
June 10, 2017
Refunds

Section 49 : Refund in certain cases – Refunds

Refund in certain cases – Refunds   The Central/State Government may, on the recommendation of […]
June 10, 2017
Refunds

Section 48 : Refund of tax – Refunds

Refund of tax – Refunds (1) Any person claiming refund of any tax and interest, […]
June 10, 2017
Advance_Ruling

Section 115 : Appellate Authority for Advance Ruling – Advance Ruling

115. Appellate Authority for Advance Ruling (1) The Appellate Authority shall be located in each […]
June 10, 2017
Advance_Ruling

Section 114 : Authority for Advance Ruling – Advance Ruling

114. Authority for Advance Ruling (1) The Authority shall be located in each State. (2) […]
June 10, 2017
Transfer_Of_Input_Tax_Credit

Section 47 : Transfer of input tax credit – Transfer Of Input Tax Credit

Transfer of input tax credit – Transfer Of Input Tax Credit On utilization of input […]
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