Page 9 - Ch9_POT & TDS-TCS

(iii) No. There is no such restriction.
Athe taxable person himself or any other person can make payment on behalf of the taxable

person by using the GSTIN of that taxable person.

06. Sec 49(7) read with Rule 85:- Electronic Liability Register
CCP 09.06.11.00

What are the E-ledgers? State the entries to be debited to electronic liability register under the CGST
Act, 2017 and the CGST Rules, 2017. [CA Inter Exam May 19 Old]
Answer:
Ü Electronic Ledgers or E-Ledgers (i.e., Electronic Cash Ledger and Electronic Credit Ledger) are

statements of cash and input tax credit in respect of each registered taxpayer.
Ü In addition, each taxpayer shall also have an electronic tax liability register.
Ü The entries to be debited to electronic liability register under the CGST Act, 2017 and the CGST Rules, 2017
are as follows:-
(i) all amounts payable towards tax, interest, late fee and any other amount as per return filed;

(ii) all amounts payable towards tax, interest, penalty and any other amount determined in any
proceeding by an Assessing authority or as ascertained by the taxable person;
(iii) the amount of tax and interest payable due to mismatch;

(iv) any amount of interest that may accrue from time to time.

07. Sec 49(8):- Order of discharging tax dues and other dues

CCP 09.07.12.00
Mr. Ram Narayan, a registered supplier under GST, wants to first discharge his self-assessed tax
liability for the current period before settling the dues for the previous tax period. Examine briefly
whether he can do so? [CA Inter RTP May 2020] OR

Explain the order of discharge of tax and other dues as per the provisions of section 49(8) of the CGST
Act, 2017. [CA Inter Nov 20 Exam] OR
State the order in which every taxable person discharges his tax and other dues under GST law, as
provided under section 49 of the CGST Act, 2017. [CA Inter RTP May 23]
Answer:

Legal Provision:-
Ü As per section 49(8) of CGST Act, 2017, Every taxable person shall discharge his tax and other dues
under GST law in following order, namely:–
a) self-assessed tax, and other dues related to returns of previous tax periods.

b) self-assessed tax, and other dues related to the return of the current tax period.
c) any other amount payable under GST law including the demand as per 73 or section 74.
Ü The liability if any, arising out of demand notice and adjudication proceedings comes last.
Ü This sequence has to be mandatorily followed.

Conclusion:- Thus, in the given case, Mr. Ram Narayan cannot discharge his self-assessed tax liability for
the current period before settling the dues for the previous tax period.

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