Daily Archives: December 14, 2017

Section 55 of Meghalaya GST Act 2017 : Refund in certain cases

By | December 14, 2017

Section 55 of Meghalaya GST Act 2017 ( Section 55 of Meghalaya GST Act 2017 explains Refund in certain cases and is covered in Chapter XI : REFUNDS) Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and… Read More »

Section 53 of Meghalaya GST Act 2017 : Transfer of input tax credit

By | December 14, 2017

Section 53 of Meghalaya GST Act 2017 ( Section 53 of Meghalaya GST Act 2017 explains Transfer of input tax credit and is covered in Chapter X : PAYMENT OF TAX) Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax… Read More »

Section 52 of Meghalaya GST Act 2017 : Collection of tax at source

By | December 14, 2017

Section 52 of Meghalaya GST Act 2017 ( Section 52 of Meghalaya GST Act 2017 explains Collection of tax at source and is covered in Chapter X : PAYMENT OF TAX) Collection of tax at source 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the… Read More »

Section 51 of Meghalaya GST Act 2017 : Tax deduction at source

By | December 14, 2017

Section 51 of Meghalaya GST Act 2017 ( Section 51 of Meghalaya GST Act 2017 explains Tax deduction at source and is covered in Chapter X : PAYMENT OF TAX) Tax deduction at source 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate, — (a) a department or establishment of the Central Government… Read More »

Section 50 of Meghalaya GST Act 2017 : Interest on delayed payment of tax

By | December 14, 2017

Section 50 of Meghalaya GST Act 2017 ( Section 50 of Meghalaya GST Act 2017 explains Interest on delayed payment of tax and is covered in Chapter X : PAYMENT OF TAX) Interest on delayed payment of tax 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules… Read More »

Section 49 of Meghalaya GST Act 2017 : Payment of tax, interest, penalty and other amounts

By | December 14, 2017

Section 49 of Meghalaya GST Act 2017 ( Section 49 of Meghalaya GST Act 2017 explains Payment of tax, interest, penalty and other amounts and is covered in Chapter X : PAYMENT OF TAX) Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a taxable… Read More »

 Section 48 of Meghalaya GST Act 2017 : Goods and services tax practitioners

By | December 14, 2017

Section 48 of Meghalaya GST Act 2017 ( Section 48 of Meghalaya GST Act 2017 explains  Goods and services tax practitioners and is covered in Chapter IX : RETURNS)  Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant… Read More »

Section 46 of Meghalaya GST Act 2017 : Notice to return defaulters

By | December 14, 2017

Section 46 of Meghalaya GST Act 2017 ( Section 46 of Meghalaya GST Act 2017 explains  Notice to return defaulters and is covered in Chapter IX : RETURNS)  Notice to return defaulters 46. Where a registered person fails to furnish a return under section 39, section 44 or section 45, a notice shall be issued requiring him to furnish… Read More »