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TMI BlogPayment of tax, interest, penalty and other amounts through E-cash ledger - Section 49X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. * 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 depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; * 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; * Proper officer or any other officer authorised for the amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices in non-taxable territory and supplying such services to the non-taxable online recipient. (2) Manner of Utilization of amount reflected in electronic cash ledger * Any amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds in Electronic Cash ledger. * Section 53A provides for transfer of amount between Centre and States in accordance with section 49 of the CGST Act allowing transfer of an amount from one head to another head in the electronic cash ledger of the registered person. * Other peculiar aspect relating to E-Cash Ledger * Any amount deducted under section 51 or collected under section 52 and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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