CGST Section 49B: Order of utilisation of input tax credit (ITC)
Provisions under Section 49B of the CGST Act 2017 relating to "Order of utilisation of input tax credit (ITC)".
Category: CGST Act, 2017
CGST Section 49: Payment of Tax, Interest, Penalty and Other Amounts
Provisions under Section 49 of the CGST Act 2017 relating to "Payment of Tax, Interest, Penalty and Other Amounts".
CGST Section 49A: Utilisation of input tax credit subject to certain conditions
Provisions under Section 49A of the CGST Act 2017 relating to "Utilisation of input tax credit subject to certain conditions".
CGST Section 48: GST Practitioners (Eligibility, Approval, Obligations, etc.)
Provisions under Section 48 of the CGST Act 2017 relating to "GST Practitioners (Eligibility, Approval, Obligations, etc.)".
CGST Section 47: Levy of Late Fee for delay in Furnishing Return, Details, etc.
Provisions under Section 47 of the CGST Act 2017 relating to "Levy of Late Fee for delay in Furnishing Return, Details, etc.".
CGST Section 46: Notice to Return Defaulters
Provisions under Section 46 of the CGST Act 2017 relating to "Notice to Return Defaulters".
CGST Section 45: Furnishing Final Return
Section 45 CGST: On cancellation, a registered person must file a final return within three months from the date of cancellation or order in the prescribed form.
CGST Section 44: Furnishing Annual Return
Provisions under Section 44 of the CGST Act 2017 relating to "Furnishing Annual Return".
CGST Section 41: Availment of Input Tax Credit (ITC)
Section 41 CGST: Registered persons may self‑assess and claim ITC in returns (credited to electronic credit ledger); reverse ITC if supplier hasn’t paid, re‑avail on payment.
CGST Section 40: Furnishing First Return
Provisions under Section 40 of the CGST Act, 2017 relating to "Furnishing First Return".