Guide to .. Tax Management ,Tax Planning and Tax Saving
 

GST Law & Act. 2017
[Transfer Of Input Tax Credit ]

CHAPTER-X
[  TRANSFER OF INPUT TAX CREDIT ]

 

Section-47(GST).          : Transfer of Input Tax Credit

On utilization of input tax credit availed under the CGST Act for payment of tax dues under the IGST Act as per sub-section Error! Reference source not found. of section 44, the amount collected as CGST shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the CGST account to the IGST account in the manner and time as may be prescribed.

 

CGST Act

 

On utilization of input tax credit availed under the SGST Act for payment of tax dues under the IGST Act as per sub-section Error! Reference source not found. of section 44, the amount collected as SGST shall stand reduced by an amount equal to the credit so utilized and shall be apportioned to the Central Government and the State Government shall transfer an amount equal to the amount so apportioned to the IGST account in the manner and time as may be prescribed.

Section-47(GST). : Transfer of input tax credit

 
Buy..Tax Management Book @ Rs.550 Buy..Tax Management Book @ Rs.550
 
Deductions [Sections 80A to 80U (Chapter VIA)]
Deductions [Sections 80A to 80U (Chapter VIA)]

Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]

Know more ...
 
 
Get.. Tally.ERP9 Book + GST Practical Assignment @ Rs.550 Tally.ERP9 Book Online Order Tally.ERP9 Book Content
 
List of Exempted Incomes (Tax-Free) Under Section-10
List of Exempted Incomes (Tax-Free) Under Section-10

Section-wise Index of Exempted Incomes Under Section 10

Know more ...
 
TDS, TCS, Advance Tax & Refunds
TDS, TCS, Advance Tax & Refunds

Guide & Taxation with Amendments made by the Finance Act. 2018 and the Rules as amended till Date.


TDS
TCS
Advance Tax & Refund
 
 
 
© 2019 : IncomeTaxManagement.Com
Buy..Tax Management Book @ Rs.550 Buy..Tax Management Book @ Rs.550