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Sec 49 of CGST Act,2017 -Payment of tax, interest, penalty and other amounts

Section 45 of CGST Act, 2017 -Final return

Section 46 of CGST Act, 2017 -Notice toreturndefaulters

Section 47 of CGST Act, 2017 -Levy of late fee

Section 48 of CGST Act, 2017 - Goods and services tax practitioners
