Author: Nancy K. Allison

Section 56 of GST – Interest on delayed refunds with analysis

Section 55 of GST – Refund in certain cases with Analysis

Section 54 of GST – Refund of tax, CGST Section 54

Section 53 of GST – Transfer of input tax credit – GST Knowledge

Section 52 of GST – Collection of tax at source with Analysis

Section 51 of GST – Tax deduction at source (Detailed Analysis)

Section 50 of GST – Interest on delayed payment of tax – GST Knowledge

Section 49 of GST – Payment of tax, interest, penalty and other amounts

Relief to Registered Taxpayers in GST due to COVID-19 pandemic