TMI BlogPayment of tax, interest, penalty and other amounts through E-cash ledger - Section 49X X X X Extracts X X X X X X X X Extracts X X X X ..... section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Counter payment shall not apply to deposit to be made by Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acilitates the supply of such services, shall be deemed to be the recipient of such services from the supplier of services in non-taxable territory and supplying such services to the non-taxable online recipient. (2) Manner of Utilization of amount reflected in electronic cash ledger Any amount available in the electronic cash ledger may be used for making any payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 head in the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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