Chapter X: Payment of Tax

Section 49. Payment of tax, interest, penalty and other amounts: Section 49. Payment of tax, interest, penalty and other amounts

Section 49A. Utilisation of input tax credit subject to certain conditions: Section 49A. Utilisation of input tax credit subject to certain conditions

Section 49B. Order of utilisation of input tax credit: Section 49B. Order of utilisation of input tax credit

Section 50. Interest on delayed payment of tax: Section 50. Interest on delayed payment of tax

Section 51. TDS in GST: Section 51. Tax deduction at source

Section 52 TCS under GST: Section 52. Collection of tax at source

Section 53. Transfer of input tax credit: Section 53. Transfer of input tax credit

Section 53A. Transfer of certain amounts: Section 53A. Transfer of certain amounts