Payment Across Departmental Counter limited to enforcement situations; temporary GSTIN and challan generation permit deposit and later linkage. Payment across departmental counters is excluded as a routine GST payment method in favor of e-payment; however, during enforcement or anti-evasion actions officers may accept cash/cheque/DD deposits, create a temporary GSTIN through a GSTN module, issue a temporary receipt, generate and later complete the challan, remit via Mode2, and enable later linkage of the temporary GSTIN to a permanent GSTIN.
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 Across Departmental Counter limited to enforcement situations; temporary GSTIN and challan generation permit deposit and later linkage.
Payment across departmental counters is excluded as a routine GST payment method in favor of e-payment; however, during enforcement or anti-evasion actions officers may accept cash/cheque/DD deposits, create a temporary GSTIN through a GSTN module, issue a temporary receipt, generate and later complete the challan, remit via Mode2, and enable later linkage of the temporary GSTIN to a permanent GSTIN.
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