Amendment of section 16.
In the Integrated Goods and Services Tax Act, 2017, in section 16, –– (a) in sub-section (1), in clause (b), after ... zero rated supply shall be eligible to claim refund of unutilised input tax credit on supply of goods or services or both, without payment
Central Goods and Services Tax Act, 2017
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed ... been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud
goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given ... where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall
Section 67 in The Central Goods and Services Tax Act, 2017
67. Power of inspection, search and seizure.
(1) Where the proper officer, not below ... both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged
Central Goods and Services Tax Act, 2017
73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed ... person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever
Central Goods and Services Tax Act, 2017
140. Transitional arrangements for input tax credit.
(1) A registered person, other than a person opting ... taxes in respect of inputs or input services received on or after the appointed day but the duty or tax in respect of which
Services Tax Act, 2017
54. Refund of tax.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax ... both or on inputs or input services used in making such zero-rated supplies; (b) refund of unutilised input tax credit under sub-section
Integrated Goods and Services Tax Act, 2017
20. Application of provisions of Central Goods and Services Tax Act.
- Subject to the provisions of this ... supply and mixed supply; (iii) time and value of supply; (iv) input tax credit; (v) registration; (vi) tax invoice, credit and debit notes; (vii) accounts
outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, [OMIT ... both, tax payable and tax paid within eighteen days after the end of such quarter. (3) Every registered person required to deduct tax at source
central tax and State tax, or as the case may be, Union territory tax, in that order; (b) the central tax shall first be utilised ... input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit
