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Section 10. Transfer of input tax credit.

On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act,

Section 62. Assessment of non-filers of returns.-

Notwithstanding anything to the contrary contained in section 73 or section 74 3[or section 74A], where a registered person fails to furnish the return under section 39 or section 45,

Section 60. Provisional assessment.-

Provided that the period specified in this sub-section may, on sufficient cause being shown and for reasons to be recorded in writing, be extended by the Joint Commissioner or Additional Commissioner

Section 59. Self-assessment. –

Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.

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