|
Home
Forgot password New User/ Regiser Register to get Live Demo
Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49 - GST Ready Reckoner - GSTExtract ..... any other amount. Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. [rule 87(2)] There are following modes of payment of GST, namely:- Internet Banking through authorised banks; Unified Payment Interface (UPI) from any bank; Immediate Payment Services (IMPS) from any bank; Credit card or Debit card through the authorised bank; ..... x x x x x Extracts x x x x x Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... DAR services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act, 2017 may also make the deposit under rule 87(2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication (SWIFT) payment network, from the date to be notified by the Board. Example:- Mr. Narang provide a OIDAR services to Mr. Smit outside India (US) by a M/s UCO Ltd. that is also in US. In such case Mr. Narang is arranges or facilita ..... x x x x x Extracts x x x x x Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ledger for the same assessee in FORM GST PMT-09. This Form GST PMT-09 can be used either for transfer of erroneous deposits under any minor head of a major head to any other minor head of same or other major heads or transfer of any of the amounts already lying unutilised under any of the minor heads in Electronic Cash ledger. Section 53A provides for transfer of amount between Centre and States in accordance with section 49 of the CGST Act allowing transfer of an amount from one head to another ..... x x x x x Extracts x x x x x Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49 - GST Ready Reckoner - GST x x x x x Extracts x x x x x
|
