IGST Paid Manually not Reflecting on ICEGET Website

[SIDDHARTH KOTHARI]

Case:

We have imported AVGASOLINE 100ll having HSN 27101219. The BOE is in our name. The goods where imported though one the agent.The IGST is payable on the said product @ 18% and Custom Duty is not applicable by refering Custom Notification No 50/2017. If you go through the BOE , IGST Assessable value found but IGST found as Nil. But agent has paid the IGST on the same and provided the Manual Challans of IGST Paid. On verification of the said challan on the ICEGATE Website , the BOE found but payment data is found as not payment made.

How to verify whether the agent has made actual payment of IGST manually?

Is it mandatory requirement to pay online IGST? if yes , is there any notification or circular issued by GOI? if available please provide.

Please do the needful.

Thanks and Regards

[KASTURI SETHI]

Every transaction through Electronic Cash Ledger or Electronic Credit Ledger in Common Portal System. See Section 49(1) of CGST Act, 2017 read with Rule 87 (2) of CGST Rules, 2017. Also read Form GST PMT-06 word for word.

Q4. What are the main features of GST payment process?

Ans. The payment processes under GST Act(s) have the following fea tures :

• Electronically generated challan from GSTN Common Portal in all modes of payment and no use of manually prepared challan;

• Facilitation for the tax payer by providing hassle free, anytime, anywhere mode of payment of tax;

• Convenience of making payment online;

• Logical tax collection data in electronic format;

• Faster remittance of tax revenue to the Government Account;

• Paperless transactions;

• Speedy Accounting and reporting;

• Electronic reconciliation of all receipts;

• Simplified procedure for banks

• Warehousing of Digital Challan.

Q5. How can payment be done?

Ans. Payment can be done by the following methods :

(i) Through debit of Credit Ledger of the tax payer maintained on the Common Portal - ONLY Tax can be paid. Interest, Penalty and Fees cannot be paid by debit in the credit ledger. Tax payers shall be allowed to take credit of taxes paid on inputs (input tax credit) and utilize the same for payment of output tax. However, no input tax credit on account of CGST shall be utilized towards payment of SGST and vice versa. The credit of IGST would be permitted to be utilized for payment of IGST, CGST and SGST in that order.

(ii) In cash by debit in the Cash Ledger of the tax payer maintained on the Common Portal. Money can be deposited in the Cash Ledger by different modes, namely, E-Payment (Internet Banking, Credit Card, Debit Card); Real Time Gross Settlement (RTGS)/National Electronic Fund Transfer (NEFT); Over the Counter Payment in branches of Banks Authorized to accept deposit of GST.

[YAGAY andSUN]

In this scenario, you need to contact with Jurisdictional Customs Official as Bill of Entry is reflecting but IGST amount is not reflecting as customs official will not clear the goods from the Customs Area unless untill IGST is paid. May be Goods were cleared under any exemption notification, please check the Bill of Enty also.

AI Summary

Electronic payment of GST required: manual challans may not reflect on portals; reconcile payments on ledger and with customs. GST payments must be made through the GST Common Portal and recorded in the taxpayer's Electronic Cash Ledger or Electronic Credit Ledger; electronic challans generated on the portal (see Form GST PMT-06) are the prescribed mechanism, while manual challans are not the standard mode. If a Bill of Entry shows IGST as nil despite manual payment evidence, consult the jurisdictional customs officer and reconcile portal records with any exemption on the BOE.