• Section 49 of CGST Act - Payment of tax, interest, penalty and other amounts
• Section 49A of CGST Act - Utilisation of input tax credit subject to certain conditions
• Section 49B of CGST Act - Order of utilisation of input tax credit
• Section 50 of CGST Act - Interest on delayed payment of tax
• Section 51 of CGST Act - Tax deduction at source
• Section 52 of CGST Act - Collection of tax at source
• Section 53 of CGST Act - Transfer of input tax credit
• Section 53A of CGST Act - Transfer of certain amounts