TMI BlogElectronic Cash LedgerX X X X Extracts X X X X X X X X Extracts X X X X ..... yment therefrom towards tax, interest, penalty, fee or any other amount. (2) A registered taxable person, or any other person on his behalf, shall generate a challan in FORM GST PMT-4 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. (3) The deposit under sub-rule (2) shall be made through any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorized for the amounts collected by way of cash or cheque, demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 (CIN) will be generated by the collecting Bank and the same shall be indicated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was deducted or, as the case may be, collected shall be credited to his electronic cash ledger as per rule Return.2. (9) Where a taxable person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (10) If the refund so filed is rejected, either fully or partly, the amount debited under subrule (9), to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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