Payment through NEFT/RTGS: CPIN-based remittance routed to RBI with validation, matching and reconciliation safeguards and taxpayer UTR update requirement. Payment through NEFT/RTGS from any bank allows taxpayers to generate a GST challan on GSTN with a Unique Common Portal Identification Number (CPIN) and an NEFT/RTGS mandate directing funds to an RBI pooled GST account; CPIN is the primary identifier for matching receipts, UTR serves as a secondary identifier, and RBI validates, credits pooled funds, generates CIN/BRNs, and communicates with GSTN for ledger crediting and reconciliation.
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.
Payment through NEFT/RTGS: CPIN-based remittance routed to RBI with validation, matching and reconciliation safeguards and taxpayer UTR update requirement.
Payment through NEFT/RTGS from any bank allows taxpayers to generate a GST challan on GSTN with a Unique Common Portal Identification Number (CPIN) and an NEFT/RTGS mandate directing funds to an RBI pooled GST account; CPIN is the primary identifier for matching receipts, UTR serves as a secondary identifier, and RBI validates, credits pooled funds, generates CIN/BRNs, and communicates with GSTN for ledger crediting and reconciliation.
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