Payment of Tax Rules Under GST Rules 2017

 

1. Elec­tron­ic Lia­bil­i­ty Reg­is­ter.- (1) The elec­tron­ic lia­bil­i­ty reg­is­ter spec­i­fied under sub- sec­tion (7) of sec­tion 49 shall be main­tained in FORM GST PMT-01 for each per­son liable to pay tax, inter­est, penal­ty, late fee or any oth­er amount on the com­mon por­tal and all amounts payable by him shall be deb­it­ed to the said

 

• The elec­tron­ic lia­bil­i­ty reg­is­ter of the per­son shall be deb­it­ed by-

 

• the amount payable towards tax, inter­est, late fee or any oth­er amount payable as per the return fur­nished by the said person;
• the amount of tax, inter­est, penal­ty or any oth­er amount payable as deter­mined by a prop­er offi­cer in pur­suance of any pro­ceed­ings under the Act or as ascer­tained by the said person;
• the amount of tax and inter­est payable as a result of mis­match under sec­tion 42 or sec­tion 43 or sec­tion 50; or
• any amount of inter­est that may accrue from time to

 

• Sub­ject to the pro­vi­sions of sec­tion 49, pay­ment of every lia­bil­i­ty by a reg­is­tered per­son as per his return shall be made by deb­it­ing the elec­tron­ic cred­it ledger main­tained as per rule 86 or the elec­tron­ic cash ledger main­tained as per rule 87 and the elec­tron­ic lia­bil­i­ty reg­is­ter shall be credited

 

• The amount deduct­ed under sec­tion 51, or the amount col­lect­ed under sec­tion 52, or the amount payable on reverse charge basis, or the amount payable under sec­tion 10, any amount payable towards inter­est, penal­ty, fee or any oth­er amount under the Act shall be paid by deb­it­ing the elec­tron­ic cash ledger main­tained as per rule 87 and the elec­tron­ic lia­bil­i­ty reg­is­ter shall be credited

 

• Any amount of demand deb­it­ed in the elec­tron­ic lia­bil­i­ty reg­is­ter shall stand reduced to the extent of relief giv­en by the appel­late author­i­ty or Appel­late Tri­bunal or court and the elec­tron­ic tax lia­bil­i­ty reg­is­ter shall be credited

 

• The amount of penal­ty imposed or liable to be imposed shall stand reduced part­ly or ful­ly, as the case may be, if the tax­able per­son makes the pay­ment of tax, inter­est and penal­ty spec­i­fied in the show cause notice or demand order and the elec­tron­ic lia­bil­i­ty reg­is­ter shall be credited

 

• A reg­is­tered per­son shall, upon notic­ing any dis­crep­an­cy in his elec­tron­ic lia­bil­i­ty ledger, com­mu­ni­cate the same to the offi­cer exer­cis­ing juris­dic­tion in the mat­ter, through the com­mon por­tal in FORM GST PMT-04.

 

2. Elec­tron­ic Cred­it Ledger.- (1) The elec­tron­ic cred­it ledger shall be main­tained in FORM GST PMT-02 for each reg­is­tered per­son eli­gi­ble for input tax cred­it under the Act on the com­mon por­tal and every claim of input tax cred­it under the Act shall be cred­it­ed to the said

 

• The elec­tron­ic cred­it ledger shall be deb­it­ed to the extent of dis­charge of any lia­bil­i­ty in accor­dance with the pro­vi­sions of sec­tion 49.

 

• Where a reg­is­tered per­son has claimed refund of any unuti­lized amount from the elec­tron­ic cred­it ledger in accor­dance with the pro­vi­sions of sec­tion 54, the amount to the extent of the claim shall be deb­it­ed in the said

 

• If the refund so filed is reject­ed, either ful­ly or part­ly, the amount deb­it­ed under sub- rule (3), to the extent of rejec­tion, shall be re-cred­it­ed to the elec­tron­ic cred­it ledger by the prop­er offi­cer by an order made in FORM GST PMT-03.

 

• Save as pro­vid­ed in the pro­vi­sions of this Chap­ter, no entry shall be made direct­ly in the elec­tron­ic cred­it ledger under any

 

• A reg­is­tered per­son shall, upon notic­ing any dis­crep­an­cy in his elec­tron­ic cred­it ledger, com­mu­ni­cate the same to the offi­cer exer­cis­ing juris­dic­tion in the mat­ter, through the com­mon por­tal in FORM GST PMT-04.

 

Expla­na­tion.– For the pur­pos­es of this rule, it is here­by clar­i­fied that a refund shall be deemed to be reject­ed, if the appeal is final­ly reject­ed or if the claimant gives an under­tak­ing to the prop­er offi­cer that he shall not file an appeal.

 

3. Elec­tron­ic Cash Ledger.- (1) The elec­tron­ic cash ledger under sub-sec­tion (1) of 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 enter the details of the amount to be deposit­ed by him towards tax, inter­est, penal­ty, fees or any other

 

• The deposit under sub-rule (2) shall be made through any of the fol­low­ing modes, namely:- 
  • Inter­net Bank­ing through autho­rised banks;
  • Cred­it card or Deb­it card through the autho­rised bank;
  • Nation­al Elec­tron­ic Fund Trans­fer or Real Time Gross Set­tle­ment from any bank; or
  • Over the Counter pay­ment through autho­rised banks for deposits 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 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 properties;

 

• Prop­er offi­cer or any oth­er offi­cer autho­rised for the amounts col­lect­ed by way of cash, cheque or demand draft dur­ing any inves­ti­ga­tion or enforce­ment activ­i­ty or any ad hoc deposit:

 

Pro­vid­ed fur­ther that the chal­lan in FORM GST PMT-06 gen­er­at­ed at the com­mon por­tal shall be valid for a peri­od of fif­teen days.

 

Expla­na­tion.– For the pur­pos­es of this sub-rule, it is here­by clar­i­fied that for mak­ing pay­ment of any amount indi­cat­ed in the chal­lan, the com­mis­sion, if any, payable in respect of such pay­ment shall be borne by the per­son mak­ing such payment.

 

• 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 through the common

 

• Where the pay­ment is made by way of Nation­al Elec­tron­ic Fund Trans­fer or Real Time Gross Set­tle­ment mode from any bank, the man­date form shall be gen­er­at­ed along with the chal­lan on the com­mon por­tal and the same shall be sub­mit­ted 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.

 

• On suc­cess­ful cred­it of the amount to the con­cerned gov­ern­ment account main­tained in the autho­rised bank, a Chal­lan Iden­ti­fi­ca­tion Num­ber shall be gen­er­at­ed by the col­lect­ing bank and the same shall be indi­cat­ed in the

 

• On receipt of the Chal­lan Iden­ti­fi­ca­tion Num­ber from the col­lect­ing bank, the said amount shall be cred­it­ed to the elec­tron­ic cash ledger of the per­son on whose behalf the deposit has been made and the com­mon por­tal shall make avail­able a receipt to this

 

• Where the bank account of the per­son con­cerned, or the per­son mak­ing the deposit on his behalf, is deb­it­ed but no Chal­lan Iden­ti­fi­ca­tion Num­ber is gen­er­at­ed or gen­er­at­ed but not com­mu­ni­cat­ed to the com­mon por­tal, the said per­son may rep­re­sent elec­tron­i­cal­ly in FORM GST PMT-07 through the com­mon por­tal to the bank or elec­tron­ic gate­way through which the deposit was initiated.

 

• Any amount deduct­ed under sec­tion 51 or col­lect­ed under sec­tion 52 and claimed in FORM GSTR-02 by the reg­is­tered tax­able per­son from whom the said amount was deduct­ed or, as the case may be, col­lect­ed shall be cred­it­ed to his elec­tron­ic cash ledger in accor­dance with the pro­vi­sions of rule

 

• Where a per­son has claimed refund of any amount from the elec­tron­ic cash ledger, the said amount shall be deb­it­ed to the elec­tron­ic cash ledger.

 

• If the refund so claimed is reject­ed, either ful­ly or part­ly, the amount deb­it­ed under sub-rule (10), to the extent of rejec­tion, shall be cred­it­ed to the elec­tron­ic cash ledger by the prop­er offi­cer by an order made in FORM GST PMT-03.

 

• A reg­is­tered per­son shall, upon notic­ing any dis­crep­an­cy in his elec­tron­ic cash ledger, com­mu­ni­cate the same to the offi­cer exer­cis­ing juris­dic­tion in the mat­ter, through the com­mon por­tal in FORM GST PMT-04.

 

Expla­na­tion 1.- The refund shall be deemed to be reject­ed if the appeal is final­ly rejected.

 

Expla­na­tion 2.– For the pur­pos­es of this rule, it is here­by clar­i­fied that a refund shall be deemed to be reject­ed, if the appeal is final­ly reject­ed or if the claimant gives an under­tak­ing to the prop­er offi­cer that he shall not file an appeal.

 

 

4. Iden­ti­fi­ca­tion num­ber for each trans­ac­tion.- (1) A unique iden­ti­fi­ca­tion num­ber shall be gen­er­at­ed at the com­mon por­tal for each deb­it or cred­it to the elec­tron­ic cash or cred­it ledger, as the case may

 

• The unique iden­ti­fi­ca­tion num­ber relat­ing to dis­charge of any lia­bil­i­ty shall be indi­cat­ed in the cor­re­spond­ing entry in the elec­tron­ic liability

 

• A unique iden­ti­fi­ca­tion num­ber shall be gen­er­at­ed at the com­mon por­tal for each cred­it in the elec­tron­ic lia­bil­i­ty reg­is­ter for rea­sons oth­er than those cov­ered under sub-rule (2).