CA
Tax Tutor
A
📚 Learn › Paper 3 — Taxation › Chapter

GST — Payment & Refund of Tax

CGST Act sections 49–55 — electronic ledgers, payment of tax, interest on delayed payment, TDS/TCS, refund of tax and refund to specified bodies. Expect 5–7 marks per attempt.

📖
5 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
⚡ Start lesson 1 →

All lessons

1
Section 49 — Payment of Tax, Interest, Penalty (Electronic Ledgers)
CGST Section 49 explained: ITC utilisation order, electronic ledgers & payment sequence for CA Inter May 2026 — plain English with solved ex
→
2
Section 51 — Tax Deduction at Source
GST TDS under Section 51 CGST Act: who deducts, 1% rate, ₹2.5L threshold, 10-day deposit rule, and the inter-state exception — explained for
→
3
Section 52 — Collection of Tax at Source (e-commerce)
CGST Section 52: How e-commerce operators like Amazon/Flipkart deduct TCS at 1%, deposit it, file GSTR-8, and how sellers claim credit — sim
→
4
Section 54 — Refund of Tax
Section 54 CGST: GST refund rules — 2-year time limit, ITC refund for exports & inverted duty, 90% provisional refund, explained for CA Inte
→
5
Section 55 — Refund in Certain Cases
Section 55 CGST Act: GST refund for UN agencies, embassies & multilateral institutions on notified supplies — key rules for CA Inter May 202
→