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Chapter 10: Payment of Tax
Electronic ledgers, ITC utilization, TDS, TCS, interest
8 Sections~4h 5m0/8 Completed
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49
Section 49: Payment of tax, interest, penalty
Electronic ledgers system
advancedhigh relevance45m
49A
Section 49A: ITC utilization order
Order of ITC set-off
advancedhigh relevance35m
49B
Section 49B: Order of utilization of ITC
IGST exhaustion rule
advancedhigh relevance25m
50
Section 50: Interest on delayed payment
Interest rates for late payment
intermediatehigh relevance25m
51
Section 51: Tax deduction at source
TDS under GST
advancedhigh relevance40m
52
Section 52: Collection of tax at source
TCS by e-commerce operators
advancedhigh relevance40m
53
Section 53: Transfer of ITC
Credit transfer on state change
intermediatemedium relevance20m
53A
Section 53A: Transfer of certain amounts
Transfer of excess balance
intermediatemedium relevance15m