Section 49, Central Goods and Services Tax Act, 2017 [S10-7KX]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 October 2022.
Defined terms in this text (13)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
banking: Section 5(b), Banking Regulation Act: "banking" means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawable by cheque, draft, order or otherwise;
banking: Section 2, Forfeited Deposits Act, 1850 [S11A6B] (In this Act, unless the context otherwise requires,—): "banking" means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawable by cheque, draft, order or otherwise
banking: Section 2, Rent Recovery Act, 1853 [S11HSK] (In this Act, unless the context otherwise requires,—): "banking" means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawable by cheque, draft, order or otherwise
banking: 25 more definitions.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
input tax credit: Section 2(63), Central Goods and Services Tax Act, 2017: "input tax credit" means the credit of input tax;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
recipient: Section 2(93), Central Goods and Services Tax Act, 2017: "recipient" of supply of goods or services or both, means— (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
Made under this section, or naming it (10)
Circular No. 217/11/2024-GST [C10-7DF], 26 June 2024, in force. The text contains "section 49 of the said Act".
Notification No. 13/2019-Central Tax [N10-FQ9], 7 March 2019, in force. The text contains "section 49 of the said Act".
Notification No. 23/2017-Central Tax [N10-3YE], 17 August 2017, in force. The text contains "section 49 of the said Act".
Notification No. 29/2019-Central Tax [N10-H4X], 28 June 2019, in force. The text contains "section 49 of the said Act".
Notification No. 29/2020-Central Tax [N10-NSJ], 23 March 2020, in force. The text contains "section 49 of the said Act".
Notification No. 34/2018-Central Tax [N10-CGB], 10 August 2018, in force. The text contains "section 49 of the said Act".
Notification No. 35/2017-Central Tax [N10-4VR], 15 September 2017, in force. The text contains "section 49 of the said Act".
Notification No. 44/2019-Central Tax [N10-K9F], 9 October 2019, in force. The text contains "section 49 of the said Act".
Notification No. 56/2017-Central Tax [N10-86J], 15 November 2017, in force. The text contains "section 49 of the said Act".
Notification No. 76/2020-Central Tax [N10-QTW], 15 October 2020, in force. The text contains "section 49 of the said Act".
Cited by (15)
Section 16, Central Goods and Services Tax Act, 2017 [S10-6GZ], 12 April 2017, Band A. "section 49".
Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 49".
Section 27, Central Goods and Services Tax Act, 2017 [S10-6V9], 12 April 2017, Band A. "section 49".
Section 38, Central Goods and Services Tax Act, 2017 [S10-77G], 12 April 2017, Band A. "section 49".
Section 49A, Central Goods and Services Tax Act, 2017 [S10-7MK], 12 April 2017, Band A. "section 49".
Section 49B, Central Goods and Services Tax Act, 2017 [S10-7NH], 12 April 2017, Band A. "section 49".
Section 53, Central Goods and Services Tax Act, 2017 [S10-7S9], 12 April 2017, Band A. "section 49,".
Section 54, Central Goods and Services Tax Act, 2017 [S10-7VD], 12 April 2017, Band A. "section 49".
Rule 104, Central Goods and Services Tax Rules, 2017 [S10-H0C], 19 June 2017, Band A. "section 49".
Rule 106, Central Goods and Services Tax Rules, 2017 [S10-H28], 19 June 2017, Band A. "section 49".
Rule 61, Central Goods and Services Tax Rules, 2017 [S10-F5H], 19 June 2017, Band A. "section 49".
Rule 85, Central Goods and Services Tax Rules, 2017 [S10-G1A], 19 June 2017, Band A. "section 49".
Rule 86, Central Goods and Services Tax Rules, 2017 [S10-G2C], 19 June 2017, Band A. "section 49".
Rule 86A, Central Goods and Services Tax Rules, 2017 [S10-G3E], 19 June 2017, Band A. "section 49".
Rule 87, Central Goods and Services Tax Rules, 2017 [S10-G52], 19 June 2017, Band A. "section 49".
Not held (0)
none
Duties published under this section (1)
D12-1QK. Every registered person: Pay the tax, interest, penalty, fee or any other amount by debit of the electronic cash ledger or the electronic credit ledger; By the due date of furnishing the return for the tax period. Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record).