Section 48. Goods and services tax practitioners. –

Important Keyword: Section 45, Section 44, Section 39, Section 37. GST Section 48. Goods and services tax practitioners. - GST Section 48. Goods and services tax practitioners. - (1) The manner of approval of goods and services tax practitioners, their eligibility...

Section 47. Levy of late fee. –

Important Keyword: Section 45, Section 39, Section 52, Section 44. GST Section 47. Levy of late fee. - GST Section 47. Levy of late fee. - (1) Any registered person who fails to furnish the details of outward or 1[***] supplies required under section...

Section 46. Notice to return defaulters. –

Important Keyword: Section 39, Section 44, Section 45. GST Section 46. Notice to return defaulters. - GST Section 46. Notice to return defaulters. - Where a registered person fails to furnish a return under section 39 or section 44 or section...

Section 45. Final return. –

Important Keyword: Section 39, Section 45, Final return. GST Section 45. Final return. - GST Section 45. Final return. - Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled...