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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Electronic cash ledger rules: 15-day challan validity, payment modes, mandate for NEFT/RTGS/IMPS, refunds and transfers</h1> An electronic cash ledger is maintained for each taxable person in a prescribed form to record deposits and payments; deposits are initiated by generating a challan valid for fifteen days and may be paid via internet banking, UPI, IMPS, cards, NEFT/RTGS or limited over-the-counter cash/cheque/DD payments (up to ?10,000 per challan) with specified exceptions. NEFT/RTGS/IMPS payments require a mandate form (valid fifteen days). On bank credit a Challan Identification Number is issued and the amount is credited to the ledger; failures trigger an electronic representation or updating via RBI e-Scroll where conforming. Refunds debited from the ledger may be re-credited if rejected; ledger discrepancies and inter-ledger or distinct-person transfers follow prescribed forms and conditions.
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