GST payment process mandates electronic ledger payments and a prescribed order of debit for tax liabilities and demands. The document explains GST payment mechanics under Section 49: mandatory electronic ledger-based payments via the Common Portal using a Credit Ledger for input tax credit and a Cash Ledger for cash/TDS deposits; IGST credit is utilisable in the order IGST CGST SGST while CGST and SGST credits are non-transferable; banks generate a Challan Identification Number (CIN) on realization; unregistered payers use a Temporary Identification Number; a return is valid only after full self-assessed tax payment and the Act prescribes a mandatory order of payment prioritising previous-period dues, then current-period dues, then other amounts including confirmed demands.
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 process mandates electronic ledger payments and a prescribed order of debit for tax liabilities and demands.
The document explains GST payment mechanics under Section 49: mandatory electronic ledger-based payments via the Common Portal using a Credit Ledger for input tax credit and a Cash Ledger for cash/TDS deposits; IGST credit is utilisable in the order IGST CGST SGST while CGST and SGST credits are non-transferable; banks generate a Challan Identification Number (CIN) on realization; unregistered payers use a Temporary Identification Number; a return is valid only after full self-assessed tax payment and the Act prescribes a mandatory order of payment prioritising previous-period dues, then current-period dues, then other amounts including confirmed demands.
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