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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; (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 by persons as may be notified by the Commissioner in this behalf; (b) Proper officer or any other officer auth .....

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

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..... rom 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 make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, .....

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

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..... cted if the appeal is finally rejected. Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. **************** Notes:- 1. Inserted vide notification no. 22/2017 dated 17.8.2017 2. Substituted vide notification no. 22/2017 dated 17.8.2017, before it was read as, "Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days." 3. Omitted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as "Provided further that a person supplyi .....

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

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