Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Procedures for Tax Payments and Refunds Under Section 49 of Kerala GST Ordinance 2017 Explained</h1> Section 49 of the Kerala Goods and Services Tax Ordinance, 2017, outlines the procedures for the payment of tax, interest, penalties, and other amounts. Payments made via various electronic methods are credited to an individual's electronic cash ledger. Input tax credits, as self-assessed, are credited to an electronic credit ledger and can be used for tax payments under specified conditions. The section specifies the order of utilization for integrated, central, state, and union territory taxes. It mandates maintaining an electronic liability register and outlines the order of discharging tax liabilities. Any remaining balance in the ledgers may be refunded as per section 54.