9911796707
TMI BlogElectronic Cash LedgerX X X X Extracts X X X X X X X X Extracts X X X X ..... hallan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. 3 [****] ] (3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:- (i) Internet Banking through authorised banks; 7 [ (ia) Unified Payment Interface (UPI) from any bank; (ib) Immediate Payment Services (IMPS) from any bank; ] (ii) Credit card or Debit card through the authorised bank; (iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or (iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement 8 [ or Immediate Payment Service ] mode from any bank, the mandate form shall be generated along with the challan on the common portal 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 concerned government account maintained in the authorised bank, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said amount shall be debited to the electronic cash ledger. (11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03 . (12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04 . 6 [ (13) 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 the Act to the electronic cash ledger fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board‟s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. 4. Omitted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as in FORM GSTR-02 5. Omitted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as in accordance with the provisions of rule 87 6. Inserted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 21-04-2020 (Notified by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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