Section 49
Payment of tax, interest, penalty and other amounts.
GST
PAYMENT OF TAX
Section 49 of Central Goods And Services Tax Act, 2017
CHAPTER X
PAYMENT OF TAX
Payment of tax, interest, penalty and other amounts.
49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with 1[section 41 5[****]], to be maintained in such manner as may be prescribed.
(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest
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x;
(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards payment of integrated tax;
2[Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;]
(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax;
3[Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;]
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards pa
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, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.
4[7[(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for,
(a) integrated tax, central tax, State tax, Union territory tax or cess; or
(b) integrated tax or central tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25,
in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act:
Provided that no such transfer under clause (b) shall be allowed if the said registered person has any unpaid liability in his electronic liability register.]
(11) Where any amount has been transferred to the electr
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the rules made thereunder.
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NOTES:-
1.
Substituted vide Section 20 of the Central Goods and Services Tax (Amendment) Act, 2018 before it was read as, “section 41”. [This amendment were not inforced] [ Such amendment has been omitted see below note no. 5 ]
2.
Inserted vide Section 20 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019
3.
Inserted vide Section 20 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019
4.
Inserted vide Section 99 of the Finance (No. 2) Act, 2019 w.e.f. 01-01-2020
5.
Omitted vide Section 110 of the Finance Act, 2022 w.e.f. 01-10-2022 [see. Notification 18/2022 – Dated: 28-9-2022] before it was read as, “or section 43A”
6.
Inserted vide Section 110 of the Finance Act, 2022 w.e.f. 01-10-2022 [see. Notification 18/2022 – Dated: 28-9-2022]
7.
Substituted vide 
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