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TMI BlogElectronic Cash LedgerX X X X Extracts X X X X X X X X Extracts X X X X ..... refrom 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) shall be made through any of the following modes: (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 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 or cheque, demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-4 generated at the Common Portal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 concerned government account maintained in the authorised bank, a Challan Identification Number (CIN) will be generated by the collecting Bank and the same shall be indicated in the challan: Provided that where the bank account of the concerned taxable person, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per rule Return.2. (9) Where a taxable person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (10) If the refund so filed is rejected, either fully or partly, the amount debited under subrule (9), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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