Payment under GST

What is the Electronic Liability Register in GST?

The Electronic Liability Register is like an online record where the government tracks how much tax, interest, penalty, or fees a taxpayer owes. Whenever you file a return or make any declaration under GST, the system updates this register with your pending dues.

How do I pay GST using cash?

To pay GST in cash:

1.    First, deposit the amount into your Electronic Cash Ledger on the GST portal.

2.   Then, use this balance to pay taxes while filing your return, usually Form                      GSTR-3B.

What is the Electronic Cash Ledger?

Think of it as your GST wallet. Any cash you deposit (via net banking, NEFT, UPI, etc.) goes into the Electronic Cash Ledger. You can use this to pay tax, interest, penalty, or any other government dues under GST.

What is the Electronic Credit Ledger?

This is where your Input Tax Credit (ITC) gets stored after filing GSTR-3B. You can use ITC to pay only your output tax (i.e., the GST you collect from customers).

You cannot use ITC to pay interest, penalty, or late fees.

What are the due dates for GST payments?

GST is usually paid:

·       Monthly or quarterly depending on your return filing status (e.g., under the                  QRMP scheme).

·       Other due dates apply for TDS, TCS, and specific cases.

These due dates are set by the government and updated on the GST portal.

Can I pay GST in installments or defer the payment?

Yes, if you're unable to pay the entire tax at once, you can request the GST officer to allow:

·       Deferred payment or

·       Installment-based payment

But note:

• Interest will be charged on the pending amount.
• This option is not allowed in every case. The officer has the final say.

In what order are GST dues cleared if I make a partial payment?

If you don’t pay everything at once, GST rules say the payment will be used in this order:

1. Old dues from past returns (tax + other dues)
2. Current return's tax and dues
3. Any additional amount due (like demand notices or penalties)

What’s the difference between “tax dues” and “other dues”?

• Tax dues mean only the GST you owe.
• Other dues include late fees, interest, penalties, etc.

So, if you have limited funds, GST will first be used to settle older or current tax dues, then the rest.

How are amounts rounded off under GST?

When paying tax:

• If the amount includes 50 paise or more, it’s rounded up to ₹1
• If it’s less than 50 paise, it’s ignored

Example: ₹100.50 becomes ₹101, but ₹100.40 stays ₹100.

Can I use the Electronic Credit Ledger to pay interest or penalties?

No. You can only use the Electronic Credit Ledger to pay your output GST liability.

For penalties, fees, or interest—you must use the Electronic Cash Ledger.

Still Confused About GST Payments?

Don’t worry — GST filing and payment can be tricky. That’s why VirtualCA is here to help you with:

• Return filing
• Ledger reconciliation
• Tax payment support
• Late fee relief planning

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