GST payment framework: electronic ledgers and challan-based receipts form mandatory mechanism for tax payment and ITC utilisation. Payment of GST is effected through an electronic ledger system on the GST Common Portal, distinguishing Cash, Credit (ITC) and Tax Liability registers. Suppliers are generally liable, with exceptions such as reverse charge and e commerce operator collection/TDS obligations. Tax liability arises at time of supply and returns are valid only where self assessed tax is paid. Payments are by debit to Credit Ledger (tax only) or Cash Ledger funded electronically or via authorised banks; CPIN and CIN evidence challan generation and bank credit. A prescribed order governs discharge of prior and current period dues and a hierarchy governs ITC utilisation across tax heads.
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 framework: electronic ledgers and challan-based receipts form mandatory mechanism for tax payment and ITC utilisation.
Payment of GST is effected through an electronic ledger system on the GST Common Portal, distinguishing Cash, Credit (ITC) and Tax Liability registers. Suppliers are generally liable, with exceptions such as reverse charge and e commerce operator collection/TDS obligations. Tax liability arises at time of supply and returns are valid only where self assessed tax is paid. Payments are by debit to Credit Ledger (tax only) or Cash Ledger funded electronically or via authorised banks; CPIN and CIN evidence challan generation and bank credit. A prescribed order governs discharge of prior and current period dues and a hierarchy governs ITC utilisation across tax heads.
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