(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of 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 towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.
(a) self-assessed tax, and other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax period;
(c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74.
(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;
(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.
Section 49 • Gujarat Goods and Services Tax Act, 2017
49. Goods and services tax practitioners.
gujarat-goods-and-services-tax-act-2017-sec-49.json
•
Section 49
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"act_title": "Gujarat Goods and Services Tax Act, 2017",
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"number": "49",
"title": "49. Goods and services tax practitioners.",
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"content": "(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;\n(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;\n(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;\n(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;\n(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and\n(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.\n(a) self-assessed tax, and other dues related to returns of previous tax periods;\n(b) self-assessed tax, and other dues related to the return of the current tax period;\n(c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74.\n(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;\n(b) the expression,-\n(i) \"tax dues\" means the tax payable under this Act and does not include interest, fee and penalty; and\n(ii) \"other dues\" means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder.",
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