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The Central Goods and Services Tax Act, 2017   Chapter X   Payment of Tax   Section No. Particulars 49 Payment of tax, interest, penalty and other amounts 49A Utilisation of input tax credit subject to certain conditions 49B Order of utilisation of input tax credit. 50 Interest on delayed payment of tax 51 Tax deduction at source 52 Collection of tax at source 53 Transfer of input tax credit 53A Transfer of certain amounts BACK