GST Vidhi | GST Acts

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Section 49. Payment of tax, interest, penalty and other amounts
Section 49A. Utilisation of input tax credit subject to certain conditions
Section 49B. Order of utilisation of input tax credit
Section 50. Interest on delayed payment of tax
Section 51. Tax deduction at source
Section 52. Collection of tax at source
Section 53. Transfer of input tax credit
Section 53A. Transfer of certain amounts