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

Period of retention of accounts | Section 36 of CGST Act

Powers of Authority and Appellate Authority | Section 105 of CGST Act

Punishment for certain offences | Section 132 of CGST Act

Section 10 of The Goods and Services Tax (Compensation to States) Act, 2017