Rule 3 – Final Rules (Draft) – PAYMENT OF TAX – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – Rule 3 – 3. Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 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) shall be made
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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 of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the Common Portal shall be valid for a period of fifteen days. Explanation.- For making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be m
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credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the Common Portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated or generated but not communicated to the Common Portal, the said person may represent electronically in FORM GST PMT-07 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, co
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