Rule 87 of CGST Rules -Electronic Cash Ledger

(updated as on 15.11.2017)

(1) The electronic cash ledger under sub-section (1) ofsection 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 theamount deposited and debiting the payment therefrom towards tax, interest, penalty, fee orany other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06on the common portal and enter the details of the amount to be deposited by him towardstax, interest, penalty, fees or any other amount:
[Provided that the challan in FORM GST PMT-06 generated at the common portal shall bevalid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrievalservices from a place outside India to a non taxable online recipient referred to in section 14of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through theBoards payment system namely, Electronic Accounting System in Excise and Service Taxfrom the date to be notified by the Board.] (Inserted vide Notification No. 22/2017 Central Tax dated 17.08.2017)
(3) The deposit under sub-rule (2) shall be made through any of the 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 anybank; or

(iv) Over the Counter payment through authorised banks for deposits up to tenthousand rupees per challan per tax period, by cash, cheque or demand draft:

Provided that the restriction for deposit up to ten thousand rupees per challanin 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 maybe notified by the Commissioner in this behalf;

(b) Proper officer or any other officer authorised to recover outstanding duesfrom any person, whether registered or not, including recovery made throughattachment or sale of movable or immovable properties;

(c) Proper officer or any other officer authorised for the amounts collected byway of cash, cheque or demand draft during any investigation or enforcementactivity or any ad hoc deposit:

[Provided further that a person supplying online information and database access orretrieval services from a place outside India to a non-taxable online recipient referredto 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 transferthrough Society for Worldwide Inter bank Financial Telecommunication paymentnetwork, from the date to be notified by the Board.] (Inserted vide Notification No. 22/2017-Central Tax dated 17.08.2017)

Explanation. For the purposes of this sub-rule, it is hereby clarified that for makingpayment of any amount indicated in the challan, the commission, if any, payable in respectof 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 thecommon portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or RealTime Gross Settlement mode from any bank, the mandate form shall be generated alongwith the challan on the common portal and the same shall be submitted to the bank fromwhere the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from thedate of generation of challan.
(6) On successful credit of the amount to the concerned government account maintainedin the authorised bank, a Challan Identification Number shall be generated by the collectingbank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the saidamount shall be credited to the electronic cash ledger of the person on whose behalf thedeposit 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 onhis behalf, is debited but no Challan Identification Number is generated or generated but notcommunicated to the common portal, the said person may represent electronically in FORMGST PMT-07 through the common portal to the bank or electronic gateway through whichthe deposit was initiated.
(9) Any amount deducted under section 51 or collected under section 52 and claimed inFORM GSTR-02 by the registered taxable person from whom the said amount wasdeducted or, as the case may be, collected shall be credited to his electronic cash ledger inaccordance 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.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited undersub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by theproper 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 thecommon 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 bedeemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertakingto the proper officer that he shall not file an appeal.

CHAPTER IX

PAYMENT OF TAX

Chapter IXof CGST Rules, 2017 consists of four rules relating to PAYMENT OF TAXRULES under the GST regime. All this rules are available for your ready reference.
Rule 85 :Electronic Liability Register
Rule 86 :Electronic Credit Ledger
Rule 87 :Electronic Cash Ledger
Rule 88 :Identification number for each transaction

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Click here to download the CGST Rules as updated on 15th November, 2017