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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


49. Payment of tax, interest, penalty and other amounts.
50. Interest on delayed payment of tax.
51. Tax deduction at source.
52. Collection of tax at source.
53. Transfer of input tax credit.
49A. Utilisation of input tax credit subject to certain conditions.
49B. Order of utilisation of input tax credit.