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Electronic Cash Ledger

Rule 3 - Draft GST Payment Rules - Goods and Services Tax - Rule 3 - 3. (1) The under sub-section (1) of section 35 shall be maintained in FORM GST PMT-3 for each registered taxable person on the Common Portal for crediting the amount deposited and debiting the payment 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 am .....

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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 (OTC) 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 Board/Commissioner (SGST) in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether reg .....

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ission, if any, payable in respect of such payment shall be borne by the taxable person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated by the proper officer through the Common Portal and the details of such payment shall be recorded in a register in FORM GST PMT-5, to be maintained on the Common Portal. (5) Where the payment is made by way of NeFT or RTGS mode from .....

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