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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
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