GST Manual : Steps to Use Cash/ ITC for Payment of GST Demand

Utilizing Cash/ ITC for Payment of Demand

How can I make payment towards outstanding demand appearing in Electronic Liability Register (Part-II) at the GST portal?

To make payment towards outstanding demand appearing in Electronic Liability Register (Part-II) at the GST portal, perform following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Ledgers > Payment towards Demand command.

4. The Outstanding Demand page is displayed. You can see the all the Demand IDs against which demand is outstanding. Click the link under Integrated Tax, Central Tax, State Tax and Cess to view further details.

Note: The Minor Heads include: Tax, Interest, Penalty, Fee and Others. The Minor Head wise balance is displayed for the selected Major Head.

5. Click the Close button.

6. Click the SELECT button to select the Demand ID.

7. Outstanding Demand, Cash Ledger Balance and Credit Ledger Balance details are displayed.

Outstanding Demand

The outstanding demand against the Demand ID as on date are shown in below table.

Use the scroll bar to move to the right to enter the amount intended to be paid against that Demand ID.

Cash Ledger Balance

The cash available as on date are shown in below table.

Use the scroll bar to move to the right to enter the amount to be paid through cash against that Demand ID.

Credit Ledger Balance

The ITC available as on date are shown in below table.

Use the scroll bar to move to the right to enter the amount to be paid through ITC against that Demand ID.

Click here to know more about the Utilization principle https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Utilization_Principles.htm

8. Once you have entered the amount, click the SET-OFF button.

9. A confirmation message is displayed. Click the OK button.

10. A success message is displayed. Payment Reference Number is displayed on the screen. Click the OK button.

Note:

1. On utilization of ITC, Debit entry number will be generated and posting will be done against that demand ID in Electronic Liability Register Part-II as well as in the Electronic Credit Ledger.

2. On utilization of Cash, Debit entry number will be generated and posting will be done against that demand ID in Electronic Liability Register Part-II as well as in the Electronic Cash Ledger.

 

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