GST payment methods: credit ledger for tax only with specified IGST/CGST/SGST utilisation order, or cash ledger deposits. Payment of GST is by debit of the taxpayer's Credit Ledger on the Common Portal or by deposit into the Cash Ledger. Credit Ledger debits are limited to tax (excluding interest, penalty and fees). Input tax credit use is ledger-specific: CGST credit cannot be used for SGST and vice versa; IGST credit may be utilised in the order of IGST, then CGST, then SGST. Cash Ledger deposits are accepted via electronic payment channels and authorised bank branches.
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.
GST payment methods: credit ledger for tax only with specified IGST/CGST/SGST utilisation order, or cash ledger deposits.
Payment of GST is by debit of the taxpayer's Credit Ledger on the Common Portal or by deposit into the Cash Ledger. Credit Ledger debits are limited to tax (excluding interest, penalty and fees). Input tax credit use is ledger-specific: CGST credit cannot be used for SGST and vice versa; IGST credit may be utilised in the order of IGST, then CGST, then SGST. Cash Ledger deposits are accepted via electronic payment channels and authorised bank branches.
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