Page 3 - Ch9_POT & TDS-TCS

G Payment of Tax & TDS-TCS
Chapter 9
S
t

INDEX

S.No. Description Pg.No. No. Illus.
1 Introduction to Payments made under GST 140 3
2 Sec 49:- Payment of Tax, Interest, Penalty & Other amounts 141 1
under GST
3 Sec 49 read with Rule 87:- Tax payment challan 141 1

4 Sec 49(1): Amount credited to Electronic Cash Ledger & 142 4
Sec 49(3) read with Rule 87:- Utilisation of Electronic Cash
Ledger

5 Sec 49(5)/ 49A/ 49B read with Rule 88A:- manner of utilization 144 1
of input tax credit under GST

6 Sec 49(7) read with Rule 85:- Electronic Liability Register 145 1
7 Sec 49(8):- Order of discharging tax dues and other dues 145 2
8 Section 49(9):- Principal of Unjust Enrichment for payment 146
1
under GST

9 Sec 49(10) read with Rule 87(13):- Transfer of any amount of 147 2
E-cash ledger among minor & major heads
10 Sec 50:- Interest on delayed payment of tax 147 4

11 Sec 51: Tax deducted at source 152 1
12 Sec 52: Tax collected at source 153 4

13 13. Combined Questions on TDS & TCS 154 1
No. of Illustrations 26

S.No. Description Chap. Concept and Problem code No. Illus.
code
1 ICAI Material 09 Q. 01.02/02.04/04.09/08.14/09.15/10.18/12.22/ 10
12.23/12.24/12.25
2 Examination 09 Q. 01.03/06.11/07.13/09.16/10.19 05
3 RTP & MTP 09 Q. 04.07/04.08/07.12 03
4 Other 09 Q. 01.01/03.05/04.06/05.10/10.17/10.20/11.21/ 08

13.26
Total No. of Illust. 26

CA VISHAL BHATTAD 09850850800 www.vsmartacademy.com V’Smart Academy 139