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CGST ACT
[Amended upto 2025]

CHAPTER X  -  PAYMENT OF TAX

TaxGPT

Summarize Section 52 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 52/2018 Central Tax dated 20 Sep, 2018

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 12/2018 Union Territory Tax dated 28 Sep, 2018

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 02/2018 Integrated Tax dated 20 Sep, 2018

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 13/2018 Union Territory Tax dated 28 Sep, 2018

For collection of tax at source by tea board of india see Circular No. 74/48/2018-GST Central Tax dated 5 Nov, 2018

See

Section 9,

 

Section 37,

 

Section 50,

 

Section 122,

 

Rule 68,

 

Rule 78,

 

Rule 79,

 

GST REG-01,

 

GST REG-02,

 

GST REG-07,

 

GST REG-08,

 

GSTR-8,

 

GST PMT-01,

 

GST PMT-03,

 

GST PMT-04,

 

GST PMT-05,

 

GST PMT-06,

 

GST PMT-07,

 

GST PMT-09,

 

GST DRC-01,

 

GST DRC-01A,

 

GST DRC-01A,

 

GST DRC-02,

 

GST DRC-03,

 

GST DRC-04,

 

GST DRC-05,

 

GST DRC-06,

 

GST DRC-07,

 

Rule 8,

 

Rule 12,

 

Rule 60,

 

Rule 61,

 

Rule 67,

 

Rule 80,

 

Rule 85,

 

Rule 87,

 

Rule 142,

 

Section 37,

 

Section 38,

 

Section 39,

 

Section 44,

 

Section 122,

 

Section 168,