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Page 1
1
Chapter- --
PAYMENT OF TAX
1. Electronic Tax Liability Register
(1) The electronic tax liability register specified under sub-section (7) of section 49 shall
be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late
fee or any other amount on the Common Portal and all amounts payable by him shall be debited
to the said register.
(2) The electronic tax liability register of the person shall be debited by:-
(a) the amount payable towards tax, interest, late fee or any other amount payable
as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined
by a proper officer in pursuance of any proceedings under the Act or as ascertained by
the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42
or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person
as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2
or the electronic cash ledger maintained as per rule 3 and the electronic tax liability register
shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited
accordingly.
(5) Any amount of demand debited in the electronic tax liability register shall stand reduced
to the extent of relief given by the appellate authority or Appellate Tribunal or court and the
electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty
specified in the show cause notice or demand order and the electronic tax liability register shall
be credited accordingly.
2. Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each
registered person eligible for input tax credit under the Act on the Common Portal and every
claim of input tax credit under the Act shall be credited to the said Ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability
in accordance with section 49.
Page 2
1
Chapter- --
PAYMENT OF TAX
1. Electronic Tax Liability Register
(1) The electronic tax liability register specified under sub-section (7) of section 49 shall
be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late
fee or any other amount on the Common Portal and all amounts payable by him shall be debited
to the said register.
(2) The electronic tax liability register of the person shall be debited by:-
(a) the amount payable towards tax, interest, late fee or any other amount payable
as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined
by a proper officer in pursuance of any proceedings under the Act or as ascertained by
the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42
or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person
as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2
or the electronic cash ledger maintained as per rule 3 and the electronic tax liability register
shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited
accordingly.
(5) Any amount of demand debited in the electronic tax liability register shall stand reduced
to the extent of relief given by the appellate authority or Appellate Tribunal or court and the
electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty
specified in the show cause notice or demand order and the electronic tax liability register shall
be credited accordingly.
2. Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each
registered person eligible for input tax credit under the Act on the Common Portal and every
claim of input tax credit under the Act shall be credited to the said Ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability
in accordance with section 49.
2
(3) Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the extent
of the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.
(5) Save as provided in these rules, no entry shall be made directly in the electronic credit
ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the Common
Portal in FORM GST PMT-04.
Explanation.– For the purpose of this rule, a refund shall be deemed to be rejected, if the appeal
is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not
file an appeal.
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 through any of the following modes:
(i) Internet Banking through authorized banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer (NeFT) or Real Time Gross Settlement
(RTGS) from any bank;
(iv) Over the Counter payment (OTC) through authorized 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 ten thousand rupees per challan in case of an Over
the Counter (OTC) payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
(b) 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;
Page 3
1
Chapter- --
PAYMENT OF TAX
1. Electronic Tax Liability Register
(1) The electronic tax liability register specified under sub-section (7) of section 49 shall
be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late
fee or any other amount on the Common Portal and all amounts payable by him shall be debited
to the said register.
(2) The electronic tax liability register of the person shall be debited by:-
(a) the amount payable towards tax, interest, late fee or any other amount payable
as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined
by a proper officer in pursuance of any proceedings under the Act or as ascertained by
the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42
or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person
as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2
or the electronic cash ledger maintained as per rule 3 and the electronic tax liability register
shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited
accordingly.
(5) Any amount of demand debited in the electronic tax liability register shall stand reduced
to the extent of relief given by the appellate authority or Appellate Tribunal or court and the
electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty
specified in the show cause notice or demand order and the electronic tax liability register shall
be credited accordingly.
2. Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each
registered person eligible for input tax credit under the Act on the Common Portal and every
claim of input tax credit under the Act shall be credited to the said Ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability
in accordance with section 49.
2
(3) Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the extent
of the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.
(5) Save as provided in these rules, no entry shall be made directly in the electronic credit
ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the Common
Portal in FORM GST PMT-04.
Explanation.– For the purpose of this rule, a refund shall be deemed to be rejected, if the appeal
is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not
file an appeal.
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 through any of the following modes:
(i) Internet Banking through authorized banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer (NeFT) or Real Time Gross Settlement
(RTGS) from any bank;
(iv) Over the Counter payment (OTC) through authorized 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 ten thousand rupees per challan in case of an Over
the Counter (OTC) payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
(b) 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;
3
(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 made on the basis of a temporary identification number generated through the Common
Portal.
(5) Where the payment is made by way of NeFT or RTGS 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 Challan Identification Number (CIN) will be generated by the collecting
Bank and the same shall be indicated in the challan.
(7) On receipt of CIN from the authorized Bank, the said amount shall be 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, collected shall be credited to his electronic cash ledger in accordance
with the provisions of rule 2.Return.
(10) Where a person has claimed refund of any amount from the electronic cash ledger, 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.
Page 4
1
Chapter- --
PAYMENT OF TAX
1. Electronic Tax Liability Register
(1) The electronic tax liability register specified under sub-section (7) of section 49 shall
be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late
fee or any other amount on the Common Portal and all amounts payable by him shall be debited
to the said register.
(2) The electronic tax liability register of the person shall be debited by:-
(a) the amount payable towards tax, interest, late fee or any other amount payable
as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined
by a proper officer in pursuance of any proceedings under the Act or as ascertained by
the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42
or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person
as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2
or the electronic cash ledger maintained as per rule 3 and the electronic tax liability register
shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited
accordingly.
(5) Any amount of demand debited in the electronic tax liability register shall stand reduced
to the extent of relief given by the appellate authority or Appellate Tribunal or court and the
electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty
specified in the show cause notice or demand order and the electronic tax liability register shall
be credited accordingly.
2. Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each
registered person eligible for input tax credit under the Act on the Common Portal and every
claim of input tax credit under the Act shall be credited to the said Ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability
in accordance with section 49.
2
(3) Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the extent
of the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.
(5) Save as provided in these rules, no entry shall be made directly in the electronic credit
ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the Common
Portal in FORM GST PMT-04.
Explanation.– For the purpose of this rule, a refund shall be deemed to be rejected, if the appeal
is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not
file an appeal.
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 through any of the following modes:
(i) Internet Banking through authorized banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer (NeFT) or Real Time Gross Settlement
(RTGS) from any bank;
(iv) Over the Counter payment (OTC) through authorized 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 ten thousand rupees per challan in case of an Over
the Counter (OTC) payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
(b) 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;
3
(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 made on the basis of a temporary identification number generated through the Common
Portal.
(5) Where the payment is made by way of NeFT or RTGS 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 Challan Identification Number (CIN) will be generated by the collecting
Bank and the same shall be indicated in the challan.
(7) On receipt of CIN from the authorized Bank, the said amount shall be 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, collected shall be credited to his electronic cash ledger in accordance
with the provisions of rule 2.Return.
(10) Where a person has claimed refund of any amount from the electronic cash ledger, 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.
4
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected if the appeal
is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not
file an appeal.
4. Identification number for each transaction
(1) A unique identification number shall be generated at the Common Portal for each debit
or credit to the electronic cash or credit ledger, as the case may be.
(2) The unique identification number relating to discharge of any liability shall be indicated
in the corresponding entry in the electronic tax liability register.
(3) A unique identification number shall be generated at the Common Portal for each credit
in the electronic tax liability register for reasons other than those covered under sub-rule (2).
*********
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FAQs on Goods and Service Tax - Revised Payment Rules - Goods and Service Tax Revised Rules - GST
| 1. What is Goods and Service Tax (GST)? |  |
Ans. Goods and Service Tax (GST) is a unified indirect tax that is levied on the supply of goods and services in India. It is a comprehensive tax that replaced multiple indirect taxes like excise duty, service tax, and value-added tax (VAT). GST aims to simplify the tax structure and ensure a seamless flow of goods and services across the country.
| 2. What are the revised payment rules under GST? | |
Ans. The revised payment rules under GST include the following:
- The taxpayer with an aggregate turnover of up to ₹5 crore in the previous financial year can now opt to furnish quarterly returns and make payment of tax.
- The payment of tax can be done through the electronic cash ledger, which contains the balance of cash available for making tax payments.
- The utilization of input tax credit (ITC) is prioritized for the payment of tax liability in a specific order.
- The rules also provide for the use of the electronic credit ledger for the payment of tax liability.
| 3. How does GST impact businesses in India? | |
Ans. GST has a significant impact on businesses in India. Some of the key impacts are:
- Simplified tax structure: GST replaces multiple indirect taxes, reducing the compliance burden for businesses.
- Increased competitiveness: By eliminating cascading taxes and providing input tax credit, GST enhances the competitiveness of businesses.
- Seamless interstate trade: GST ensures a seamless flow of goods and services across state borders, reducing bottlenecks and improving efficiency.
- Digitalization of processes: GST mandates the use of technology for compliance, promoting the digitalization of business processes.
- Increased transparency: GST brings transparency in the tax system, minimizing tax evasion and promoting a formal economy.
| 4. What are the benefits of the revised payment rules under GST? | |
Ans. The benefits of the revised payment rules under GST are as follows:
- Reduced compliance burden: Quarterly return filing and payment of tax for small taxpayers with an aggregate turnover of up to ₹5 crore simplifies the compliance process.
- Improved cash flow management: The revised rules allow businesses to manage their cash flow better by making quarterly tax payments.
- Prioritization of input tax credit: The rules ensure that input tax credit is utilized first for the payment of tax liability, reducing the cash outflow.
- Digital payment mechanism: The use of electronic cash ledgers and credit ledgers facilitates digital payment, promoting a cashless economy.
| 5. How can businesses ensure compliance with the revised payment rules under GST? | |
Ans. To ensure compliance with the revised payment rules under GST, businesses can follow these steps:
- Regularly monitor their turnover to determine eligibility for quarterly filing and payment of tax.
- Maintain accurate records of sales, purchases, and input tax credit to calculate the tax liability correctly.
- Familiarize themselves with the electronic cash ledger and credit ledger mechanisms for making tax payments.
- Keep track of the due dates for payment of tax and submit the payment within the specified time.
- Seek professional assistance, if required, to understand and comply with the revised payment rules effectively.
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Goods and Service Tax - Revised Payment Rules GST Questions
The "Goods and Service Tax - Revised Payment Rules GST Questions" guide is a valuable resource for all aspiring students preparing for the
GST exam. It focuses on providing a wide range of practice questions to help students gauge
their understanding of the exam topics. These questions cover the entire syllabus, ensuring comprehensive preparation.
The guide includes previous years' question papers for students to familiarize themselves with the exam's format and difficulty level.
Additionally, it offers subject-specific question banks, allowing students to focus on weak areas and improve their performance.
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The content of Goods and Service Tax - Revised Payment Rules is prepared as per the latest GST syllabus.
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