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 the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) […]
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 cause a copy thereof to be forwarded to the officers as may be prescribed and, […]
June 10, 2017
Refunds

Section 50 : Interest on delayed refunds – Refunds

Interest on delayed refunds – Refunds   If any tax ordered to be refunded under section 48 to any applicant is not refunded within sixty days from the date of […]
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 this Chapter may make an application in such form and in such manner as may […]
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 the Council, by notification, specify any specialized agency of the United Nations Organization or any […]
June 10, 2017
Refunds

Section 48 : Refund of tax – Refunds

Refund of tax – Refunds (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make […]
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 State. (2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated […]
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) The Authority shall comprise of one member CGST and one member SGST to be appointed […]
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 tax credit availed under the CGST Act for payment of tax dues under the IGST […]
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