Section 49(9)(b) in The Central Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 49(9)] [Section 49] [Entire Act]

Union of India - Subsection

Section 49(9)(b) in The Central Goods and Services Tax Act, 2017

(b)the expression,-

(i)"tax dues" means the tax payable under this Act and does not include interest, fee and penalty; and

(ii)"other dues" means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder.