Rule 87. 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:
1[Provided that the challan in FORM GST PMT-06
generated at the common portal shall be valid for a period of fifteen days.]
2[****]
(3) The deposit under sub-rule (2) shall be made
through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
3[(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 ten
thousand rupees per challan in case of an Over the Counter 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;
(c) Proper officer or any other officer authorised for
the amounts collected by way of cash, cheque or demand draft during any
investigation or enforcement activity or any ad hoc deposit:
1[Provided further that a person supplying online
information and database access or 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 make the
deposit under sub-rule (2) through international money transfer through Society
for Worldwide Inter bank Financial Telecommunication payment network, from the
date to be notified by the Board.]
Explanation . - For the purposes of this sub-rule, it
is hereby clarified that 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 National
Electronic Fund Transfer or Real Time Gross Settlement, 3[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 Challan
Identification Number shall be generated by the collecting bank and the same
shall be indicated in the challan.
(7) On receipt of the Challan Identification Number
from the collecting 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 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.
5[Provided that where the bank fails to communicate
details of Challan Identification Number to the Common Portal, the Electronic
Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of
India in cases where the details of the said e-Scroll are in conformity with
the details in challan generated in FORM GST PMT-06 on the Common Portal.]
(9) Any amount deducted under section 51 or collected
under section 52 and claimed 2[****] 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 2[****].
(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.
(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 .
Explanation 1 .-The refund shall be deemed to be
rejected if the appeal is finally rejected.
Explanation 2 . - For the purposes of this rule, it is
hereby clarified that 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[(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 for integrated tax, central tax, State tax or Union territory tax or
cess in FORM GST PMT-09.]
3[(14) 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 for central
tax or integrated
tax of a
distinct person as specified
in sub-section (4)
or, as the
case may be,
sub-section (5) of
section 25, in FORM GST PMT-09:
Provided that no such transfer shall be allowed if
the said registered person has any
unpaid liability in his electronic liability register.]
