Electronic Cash Ledger

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....ing the payment therefrom towards tax, interest, penalty, fee or any other amount.  (2)  A registered taxable person, or any other person on his behalf, shall generate a challan in FORM GST PMT-4 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.   (3) The deposit under sub-rule (2) sha....

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.... persons as may be notified by the Board/Commissioner (SGST) in this behalf; (b)  Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c)  Proper officer or any other officer authorized for the amounts collected by way....

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....ere the payment is made by way of NeFT or RTGS mode from any bank, the mandate form shall be generated along with the challan and the same shall be submitted to the bank from where the payment is to be made:  Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.  (6)  On successful credit of the amount to the concern....

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....le a receipt to this effect.   (8)  Any amount deducted under section 37 or collected under section 43C and claimed in FORM GSTR-2 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger as per rule Return.2.   (9)  Where a taxable person has claimed refund of any a....