Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 49, verbatim (show)
Section 49
*Section 49. Payment of tax, interest, penalty and other amounts.-
(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with 1[section 41 2[***]], to be maintained in such manner as may be prescribed.
(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed.
(4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions 3[and restrictions] within such time as may be prescribed.
(5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of-
(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;
(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards payment of integrated tax
4[Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;];
(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax:
5[Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;]
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.
(6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54.
(7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.
(8) Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:-
(a) self-assessed tax, and other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax period;
(c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74 8[or section 74A].
(9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.
7[6[(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for,––
(a) integrated tax, central tax, State tax, Union territory tax or cess; or
(b) integrated tax or central tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act:
Provided that no such transfer under clause (b) shall be allowed if the said registered person has any unpaid liability in his electronic liability register.]
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in subsection (1).]
3[(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed]
Explanation.-For the purposes of this section,-
(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;
(b) the expression,-
(i) "tax dues" means the tax payable under this Act and does not include interest, fee and penalty; and
(ii) "other dues" means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder
* Enforced w.e.f. 22nd June, 2017.
1. Substituted by s. 20 of The Central Goods and Services Tax (Amendment) Act, 2018 for "section 41". This amendment, not yet enforced.
2. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 110 of The Finance Act 2022 (No. 6 of 2022).
3. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 110 of The Finance Act 2022 (No. 6 of 2022).
4. Inserted by s. 20 of The Central Goods and Services Tax (Amendment) Act, 2018 - Brought into force w.e.f. 01-02-2019.
5. Inserted by s. 20 of The Central Goods and Services Tax (Amendment) Act, 2018 - Brought into force w.e.f. 01-02-2019.
6. Substituted by s. 110 of The Finance Act 2022 (No. 6 of 2022) - Brought into force w.e.f. 05-07-2022 vide Notification No. 9/2022-C.T, dated 05-07-2022.
7. Inserted by s. 99 of the Finance (No. 2) Act, 2019 - Brought into force w.e.f. 01-01-2020 vide Notification No. 1/2020-C.T., dated 01-01-2020.
8. Inserted by section 125 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
49(1)Deposits in cash ledger
Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such personSection 49(1)
Deposits through the listed payment modes or another prescribed mode enter the person's cash ledger. Conditions, restrictions and ledger maintenance follow prescription.
Questions to answer on the file5 questions
49(2)Self-assessed credit
The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41Section 49(2)
The registered person's return supplies the self-assessed amount for the ledger entry, with maintenance prescribed. The words in force refer to section 41. Footnote 1 marks the substitution as pending.
Questions to answer on the file3 questions
49(3)Cash ledger use
The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunderSection 49(3)
A person may use cash balances for the listed amounts under the Act or rules. Manner, conditions and timing are prescribed.
Questions to answer on the file4 questions
49(4)Credit ledger use
The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax ActSection 49(4)
Credit use towards output tax follows prescribed manner, conditions, restrictions and time. Sub-section (12) separately authorises a maximum credit-use proportion.
Questions to answer on the file5 questions
Sub-section (5)
49(5)(a)Integrated tax credit
integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that orderSection 49(5)(a)
Integrated tax credit first meets integrated tax, after which the remainder may meet the stated heads in the stated order. Section 49A applies "notwithstanding anything contained in section 49" to the use of central tax, State tax and Union territory tax credit, so this clause is read with it and with section 49B. Read on its own, the clause does not settle whether the whole remainder must meet central tax first.
Questions to answer on the file11 questions
49(5)(b) to (f)Other credit heads and cross-use bars
the central tax shall not be utilised towards payment of State tax or Union territory taxSection 49(5)(b) to (f)
Central tax credit first meets central tax, and its remainder may meet integrated tax. State and Union territory credit first meet their respective taxes; their remainders may meet integrated tax only where central tax credit is unavailable for that payment. State and Union territory credit cannot meet central tax, and central tax credit cannot meet either of those heads.
49(6)Refund of balances
may be refunded in accordance with the provisions of section 54Section 49(6)
Balances remaining in the cash or credit ledger after the specified payments may be refunded through section 54. That section governs the refund entitlement and procedure.
Questions to answer on the file3 questions
49(7)Electronic liability register
All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.Section 49(7)
The taxable person's liabilities under the Act belong in the electronic liability register. Maintenance follows the prescribed manner, with unpaid liabilities also relevant to distinct-person transfers under sub-section (10).
Questions to answer on the file2 questions
49(8)(a) to (c)Order for discharging dues
Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following orderSection 49(8)(a) to (c)
Previous-period self-assessed return tax and other dues come first, followed by current-period return dues. Other amounts follow, including demands under sections 73, 74 and 74A. Footnote 8 gives no commencement date for adding section 74A.
Questions to answer on the file3 questions
49(9)Passing on tax incidence
shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipientSection 49(9)
The person who paid tax bears the burden of proving that its full incidence was not passed to the recipient. The law does not settle what evidence proves the contrary.
Questions to answer on the file2 questions
Sub-section (10)
49(10)(a)Transfers between cash heads
A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this ActSection 49(10)(a)
A registered person may transfer cash to integrated, central, State or Union territory tax or cess heads through the common portal. The prescribed form, manner, conditions and restrictions apply. The transfer is deemed a refund from the cash ledger.
49(10)(b) and provisoTransfers to a distinct person
no such transfer under clause (b) shall be allowed if the said registered person has any unpaid liability in his electronic liability registerSection 49(10)(b) and proviso
The transfer may reach only integrated or central tax cash ledgers of a distinct person under section 25(4) or (5). Any unpaid liability in the transferring person's liability register bars that transfer. Prescribed form, manner, conditions and restrictions apply.
49(11)Transferred cash received
the same shall be deemed to be deposited in the said ledger as provided in subsection (1)Section 49(11)
Receipt of an amount transferred to the cash ledger under the Act is treated as a deposit under sub-section (1). The corresponding outward transfer is treated as a refund under sub-section (10).
49(12)Maximum credit-use proportion
the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liabilitySection 49(12)
The Government may prescribe a maximum proportion for output tax under this Act or the Integrated Goods and Services Tax Act for a person or class. Conditions and restrictions may apply. The power operates notwithstanding other provisions of the Act.
Questions to answer on the file4 questions
49, Explanation (a)Deemed deposit date
the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledgerSection 49, Explanation (a)
The Government's authorised-bank account credit fixes the deposit date. That date applies to the cash ledger deposit described in sub-section (1).
Questions to answer on the file4 questions
49, Explanation (b)Tax dues and other dues
"tax dues" means the tax payable under this Act and does not include interest, fee and penaltySection 49, Explanation (b)
Tax dues are distinguished from interest, fee and penalty. Other dues include those amounts and any other amount under the Act or rules. The definitions apply to the section, including its payment order.
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Transfer between electronic cash ledgers 49(10), its proviso, and 49(11)
Questions to answer on the file6 questions
Frequently asked questions
What is the stated difference between cash and credit ledger use?
Cash may meet tax, interest, penalty, fees and other amounts; credit may meet output tax under the named Acts. Each use follows its prescribed requirements.
Section 49(3) and 49(4)
Does sub-section (5) alone fix the order of using credit?
No. Section 49A applies notwithstanding anything in section 49 to the use of central tax, State tax and Union territory tax credit, and section 49B deals with the order of utilisation. Sub-section (5) is read with both.
Section 49(5)(a)
What evidence disproves passing on the tax incidence?
The law does not settle what evidence proves the contrary. Sub-section (9) places that burden on the person who paid tax.
Section 49(9)
What blocks a cash transfer to a distinct person?
Any unpaid liability in the transferring person's electronic liability register bars the transfer under clause (b). That clause permits transfers to the distinct person's integrated tax or central tax cash ledger.
Section 49(10)(b)
Amendment history
The CBIC text carries 9 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Change | Instrument | Effective from |
|---|---|---|---|---|
| the section heading | enforced the section | Notification No. 09/2017-Central Tax dated 28th June, 2017[2] | w.e.f. 1st July, 2017; the source's note reads 22nd June, 2017, which is wrong for this section | |
| 1 | sub-section (2), the words "section 41 2[]" | substituted those words for "section 41". The footnote adds: "This amendment, not yet enforced." | s. 20 of The Central Goods and Services Tax (Amendment) Act, 2018. Notification No. 02/2019-Central Tax brought that Act into force on 1st February, 2019 except, among others, clause (a) of section 20, read here as this substitution[3][4] | not enforced. Read with marker 2 nested inside it, the words under marker 1 read "section 41" once that omission is applied, the same as the words they would replace; the footnote does not state what was substituted |
| 2 | inside the words marked 1 in sub-section (2) | omitted the words that stood there; the source shows only and does not preserve what was omitted | s. 110 of The Finance Act 2022 (No. 6 of 2022), vide Notification No. 18/2022 - CT dated 28.09.2022[5][6] | w.e.f. 1st October, 2022 |
| 3 | sub-section (4), the words "and restrictions", and again the whole of sub-section (12) | inserted them | s. 110 of The Finance Act 2022 (No. 6 of 2022), vide Notification No. 18/2022 - CT dated 28.09.2022[5][6] | w.e.f. 1st October, 2022 — in force. The source carries the one marker at two places |
| 4 | the proviso to sub-section (5)(c) | inserted that proviso | s. 20 of The Central Goods and Services Tax (Amendment) Act, 2018[3] | w.e.f. 01-02-2019 — in force |
| 5 | the proviso to sub-section (5)(d) | inserted that proviso | s. 20 of The Central Goods and Services Tax (Amendment) Act, 2018[3] | w.e.f. 01-02-2019 — in force |
| 6 | sub-section (10) | substituted that sub-section | s. 110 of The Finance Act 2022 (No. 6 of 2022), vide Notification No. 9/2022-C.T. dated 05-07-2022[5][7] | w.e.f. 05-07-2022 — in force |
| 7 | sub-sections (10) and (11) together | inserted them | s. 99 of the Finance (No. 2) Act, 2019, vide Notification No. 1/2020-C.T. dated 01-01-2020[8][9] | w.e.f. 01-01-2020 — in force |
| 8 | sub-section (8)(c), the words "or section 74A" | inserted them | section 125 of the Finance (No. 2) Act, 2024 (No. 15 of 2024) dated 16.08.2024; the source prints the name as "The Finance Act (No. 2) Act, 2024 No. 15 of 2024"[10][11] | 1st November, 2024, vide Notification No. 17/2024-Central Tax dated 27.09.2024; the footnote itself gives only the Act's date |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 87 of the CGST Rules, 2017 | 49(1) prescribed by rule 87 of the CGST Rules 2017 | 49(1) "to be maintained in such manner as may be prescribed" |
| Section 41 | 49(2) requires Section 41 | 49(2) "in accordance with 1[section 41 2[]]" |
| Rule 86 of the CGST Rules, 2017 | 49(2) prescribed by rule 86 of the CGST Rules 2017 | 49(2) "to be maintained in such manner as may be prescribed" |
| Section 49A | 49(5) overridden by this provisionA | 49A "Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised... only after" |
| Section 54 | 49(6) requires Section 54 | 49(6) "may be refunded in accordance with the provisions of section 54" |
| Rule 85 of the CGST Rules, 2017 | 49(7) prescribed by rule 85 of the CGST Rules 2017 | 49(7) "in an electronic liability register in such manner as may be prescribed" |
| Section 73, Section 74, Section 74A | 49(8)(c) requires Section 73, Section 74, Section 74A | 49(8)(c) "including the demand determined under section 73 or section 74 8[or section 74A]" |
| Section 25 | 49(10)(b) defined by Section 25 sub-sections (4) and (5) | 49(10)(b) "a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25" |
| Section 20 of the IGST Act, 2017, Section 12 of the IGST Act, 2017 | 49 integrated-tax payment and credit context applied through Section 20 of the IGST Act, 2017(iv)/(ix); read with Section 12 of the IGST Act, 2017 for independently established service locations | IGST 20(iv) "input tax credit"; 20(ix) "payment of tax" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (7)
| Number | Date | Subject |
|---|---|---|
| Circular No. 217/11/2024-GST | 26 June 2024 | Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. |
| Circular No. 172/04/2022-GST | 6 July 2022 | Clarification on various issue pertaining to GST |
| Circular No. 166/22/2021-GST | 17 November 2021 | Circular on Clarification on refund related issues |
| Circular No. 98/17/2019-GST | 23 April 2019 | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. |
| Circular No. 41/15/2018-GST | 13 April 2018 | clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
| Circular No. 25/25/2017-GST | 21 December 2017 | Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling. |
| Circular No. 7/07/2017-GST | 1 September 2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding. |
Notifications (16)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 19/2022-Central Tax | 28 September 2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 76/2020-Central Tax | 15 October 2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021. rescinded by a later instrument |
| Notification No. 29/2020-Central Tax | 23 March 2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 amended by a later instrument |
| Notification No. 75/2019-Central Tax | 26 December 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 44/2019-Central Tax | 9 October 2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. amended by a later instrument |
| Notification No. 29/2019-Central Tax | 28 June 2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019. amended by a later instrument |
| Notification No. 13/2019-Central Tax | 7 March 2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. amended by a later instrument |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 34/2018-Central Tax | 10 August 2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 amended by a later instrument |
| Notification No. 16/2018-Central Tax | 23 March 2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018. amended by a later instrument |
| Notification No. 56/2017-Central Tax | 15 November 2017 | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 amended by a later instrument |
| Notification No. 35/2017-Central Tax | 15 September 2017 | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. amended by a later instrument |
| Notification No. 23/2017-Central Tax | 17 August 2017 | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 amended by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 49 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- Where credit of integrated tax remains after payment of integrated tax, does clause (a) require the whole of it to be applied to central tax before any of it goes to State tax or Union territory tax? The clause says the remainder "may be utilised towards the payment of central tax and State tax... in that order", using a permissive word and an ordering word in the same breath, and does not say whether the order binds.
- What proves the contrary under sub-section (9), so that a person who has paid the tax is not deemed to have passed on its full incidence to the recipient? The sub-section places the burden on him and gives no test of what discharges it.
See also
- Section 41 of the CGST Act, 2017: availment of input tax credit
- Section 54 of the CGST Act, 2017: refund of tax
- Section 25 of the CGST Act, 2017: procedure for registration
- Section 49A of the CGST Act, 2017: utilisation of input tax credit subject to certain conditions
- Section 49B of the CGST Act, 2017: order of utilisation of input tax credit
- Rule 87 of the CGST Rules, 2017: electronic Cash Ledger
- Rule 86 of the CGST Rules, 2017: electronic Credit Ledger
- Rule 88A of the CGST Rules, 2017: order of utilization of input tax credit
References
- Central Board of Indirect Taxes and Customs. "Section 49. Payment of tax, interest, penalty and other amounts". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 9. Retrieved 17 September 2026.
- Notification No. 09/2017-Central Tax, dated 28 June 2017: Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017. Cited in CBIC footnote `*`.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnotes 1, 4 and 5.
- Notification No. 02/2019-Central Tax, dated 29 January 2019: Seeks to bring into force the CGST (Amendment) Act, 2018. Cited in CBIC footnote 1.
- The Finance Act, 2022. Cited in CBIC footnotes 2, 3 and 6.
- Notification No. 18/2022-Central Tax, dated 28 September 2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Cited in CBIC footnotes 2 and 3.
- Notification No. 09/2022-Central Tax, dated 5 July 2022: Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022. Cited in CBIC footnote 6.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnote 7.
- Notification No. 01/2020-Central Tax, dated 1 January 2020: Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Cited in CBIC footnote 7.
- The Finance (No. 2) Act, 2024. Cited in CBIC footnote 8.
- Notification No. 17/2024-Central Tax, dated 27 September 2024: Seeks to notify the provisions of Finance (No. 2) Act, 2024. Cited in CBIC footnote 8.
External links
- CGST Act, 2017, Section 49 on the CBIC tax information portal