Download GSTR-1, 2A, 3B and compare with books of accounts to check mismatches
Let us look at chapter 9 of CGST rules – Payment of Tax. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
Electronic Liability Register
(1) The electronic liability register specified under subsection (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.
portal and all amounts payable by him shall be debited to the said register.
(2) The electronic 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;
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;
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
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 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability
a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability
register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under
section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability
section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability
register shall be credited accordingly.
(5) Any amount of demand debited in the electronic 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.
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 liability register shall be credited accordingly.
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 liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his
electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
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.
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 the provisions of section 49.
discharge of any liability in accordance with the provisions of section 49.
(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 subrule (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.
debited under subrule (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 the provisions of this Chapter, no entry shall be
made directly in the electronic credit ledger under any circumstance.
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.
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 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.
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.
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.
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, namely:-
following modes, namely:-
(i) Internet Banking through authorised banks;
(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 –
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;
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:
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 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.
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 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.
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.
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.
(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 87.
(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.
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.
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.
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.
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.
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.
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 liability register.
shall be indicated in the corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2).
