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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER X - PAYMENT OF TAX
Section 49 of CGST Act - Payment of tax, interest, penalty and other amounts
Section 49A of CGST Act - Utilisation of input tax credit subject to certain conditions
Section 49B of CGST Act - Order of utilisation of input tax credit
Section 50 of CGST Act - Interest on delayed payment of tax
Section 51 of CGST Act - Tax deduction at source
Section 52 of CGST Act - Collection of tax at source
Section 53 of CGST Act - Transfer of input tax credit
Section 53A of CGST Act - Transfer of certain amounts