GST payment methods: use credit or cash ledgers, with credit limited to tax and ordered IGST utilisation. Payment of GST may be made by debiting the taxpayer's Credit Ledger on the Common Portal or by debiting the taxpayer's Cash Ledger. Only tax can be paid from the Credit Ledger; interest, penalty and fees cannot. Input tax credit is available for payment of output tax but CGST credit cannot be used for SGST and vice versa; IGST credit is usable in the order of IGST, CGST then SGST. Cash Ledger deposits are made via e payment, RTGS/NEFT or authorised bank over the counter facilities.
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: use credit or cash ledgers, with credit limited to tax and ordered IGST utilisation.
Payment of GST may be made by debiting the taxpayer's Credit Ledger on the Common Portal or by debiting the taxpayer's Cash Ledger. Only tax can be paid from the Credit Ledger; interest, penalty and fees cannot. Input tax credit is available for payment of output tax but CGST credit cannot be used for SGST and vice versa; IGST credit is usable in the order of IGST, CGST then SGST. Cash Ledger deposits are made via e payment, RTGS/NEFT or authorised bank over the counter facilities.
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