Cash ledger records enable immediate crediting of deposits and TDS/TCS, available for use towards GST payment obligations. The cash ledger records all cash deposits and credits arising from TDS/TCS on the taxpayer's account, reflected on a real time basis, and its balances are available to discharge any GST payment obligation.
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.
Cash ledger records enable immediate crediting of deposits and TDS/TCS, available for use towards GST payment obligations.
The cash ledger records all cash deposits and credits arising from TDS/TCS on the taxpayer's account, reflected on a real time basis, and its balances are available to discharge any GST payment obligation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.