Utilization of cash/ ITC for payment of demand is about payments of non-return related liabilities. These liabilities are created through generation of Demand ID by tax officials, which is reference number of the order or application, appearing in the Electronic Liability Register (Part-II).
The payments against the liabilities of a particular demand ID can be made by using the following ledgers:
The taxpayer can get the information regarding outstanding demands from Electronic Liability Register (Part-II). This is shown in a table after logging in and navigating to Services > Ledgers > Electronic Liability Register > Part - II: Other than return related liabilities link
The following persons can have access for the functionality of Utilizing cash/ITC for payment of demand or any other amount due:
The pre-conditions for utilization of cash /ITC for payment of demand or any other amount due are:
The following details are displayed after user selects a Demand ID:-
The following details are to be entered by the taxpayer after selecting a Demand ID for payment:
In case Demand ID is created under section 74 of the CGST/SGST/IGST/Cess Act, then as per law the system allows reduced payment towards penalty. A message is shown to the user, about the reduction in amount of penalty mentioned in the order, if he makes the payment, as per following conditions:
then penalty amount can be paid 50% of the amount stated in the order and the balance 50% of the penalty is waived off and a credit entry to that extent is passed by the system automatically in the Electronic Liability Register.
Yes, GST Portal allows user for making part payment at multiple occasions, against a particular demand ID, till the outstanding balance becomes zero.
Only if the payment is made against a Demand ID created under Section 74 of the Act is made within the specified period of 30 days from the date of communication of the order, the taxpayer is eligible for waiver of 50% of the penalty levied in the order under the following conditions:
On click of “Set-Off” button, if payment is successful, a success message is displayed along with PRN (Payment Reference Number) and all the relevant ledgers get updated.
Payment Reference Number is a unique reference number for any payment transaction done on the GST Portal which gets posted to Electronic Liability Register Part-II.