Recovery of penalty by sale of goods or conveyance detained or seized in transit | CGST Rule 144A

Bank Account for credit of refund | CGST Rule 96C

Transfer of certain amounts | Section 53A of CGST Act

Section 9B of The Union Territory Goods and Services Tax Act (UTGST Act), 2017

Section 9A of The Union Territory Goods and Services Tax Act (UTGST Act), 2017

Order of utilisation of input tax credit | Section 49B

Utilisation of input tax credit subject to certain conditions | Section 49A of CGST Act

Payment of tax, interest, penalty and other amounts | Section 49 of CGST Act

Power to summon persons to give evidence and produce documents | Section 70 of CGST Act

Provisional assessment | Section 60 of CGST Act