Payment of tax, interest, penalty and other amounts.

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..... or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions, as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner, as may be prescribed. (2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic cred .....

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..... tered person on account of (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order; (b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised t .....

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..... xable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely: (a) self-assessed tax, and other dues related to returns of previous tax periods; (b) self-assessed tax, and other dues related to the return of the current tax period; (c) any other amount payable under this Act or the rules made thereunder including the .....

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