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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Over the counter GST payment: bank-portal integration enables real time challan verification and two stage payment confirmation to taxpayers.</h1> OTC GST payments require taxpayers to generate a finalized challan on GSTN with a unique CPIN valid for seven days; GSTN shares challan data in real time with the bank CBS. Authorized banks must deploy customized IT to accept OTC receipts, verify CPIN at the teller, and either credit a GST pool account then allocate to tax heads or credit respective tax accounts directly. Banks must send an initial intimation on tendering and a second message upon realization (including CIN and BRN) so GSTN can update taxpayer ledgers and notify taxpayers; dishonours must be reported.

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