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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter IX Payment of Tax This

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Rule 87 - Electronic Cash Ledger - Central Goods and Services Tax Rules, 2017

Extract

..... -rule (2) shall be made through any of the following modes, namely:- (i) Internet Banking through authorised banks; 7[(ia) Unified Payment Interface (UPI) from any bank; (ib) Immediate Payment Services (IMPS) from any bank;] (ii) Credit card or Debit card through the authorised bank; (iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or (iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by - (a) Government Departments or any other deposit to be made b .....

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Rule 87 - Electronic Cash Ledger - Central Goods and Services Tax Rules, 2017

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..... from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall .....

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Rule 87 - Electronic Cash Ledger - Central Goods and Services Tax Rules, 2017

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..... ctronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. 6[(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.] 9[(14) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for central tax or integrated tax of a distinct person as specified in sub-section (4) or, as t .....

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Rule 87 - Electronic Cash Ledger - Central Goods and Services Tax Rules, 2017

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  1. 26/2022 - Dated: 26-12-2022 - Central Goods and Services Tax (Fifth Amendment) Rules, 2022
  2. 14/2022 - Dated: 5-7-2022 - Central Goods and Services Tax (Amendment) Rules, 2022
  3. 31/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
  4. 23/2017 - Dated: 17-8-2017 - Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
  5. 22/2017 - Dated: 17-8-2017 - Central Goods and Services Tax (Fifth Amendment) Rules, 2017