Section 49 deals about payment of tax, interest etc.

Once a taxpayer is registered on common portal (GSTN), following e-ledgers will be automatically opened and displayed on his dash board on common portal

an electronic cash ledger

an electronic credit ledger

an electronic tax liability register

Provisions of payment of tax under CGST Act, 2017 have also been made applicable to IGST Act, 2017 vide section 20 of the IGST Act, 2017.

Head under GST

Major Head – IGST. CGST, SGST/UTGST, CESS

Under each major head, following 5 minor heads are opened

Minor Head – Tax, interest, Penalty, Fee, others

Question & Answer

E-CaL contains a summary of all the deposits/payments made by a tax payer. ECaL is maintained on the GST Portal.

All deposits of GST are credited to e-CaL and all payment of GST from e-CaL are debited to e-CaL.

This ledger can be used for making ANY PAYMENT towards tax, interest, penalty, fees or any other amount on account of GST

Section 49(1) read with Rule 87(1)

Every deposit made by a person

towards tax, interest, penalty, fee or any other amount

by internet banking or by using credit or debit cards or NEFT or RTGS or by such other mode and subject to such conditions and restrictions as may be prescribed,

shall be credited to the electronic cash ledger of such person in GST PMT-05

Question & Answer

Explanation (b) to section 49

For the purposes of this section,—

(i) “tax dues” means the tax payable under this Act and does not include interest, fee and penalty; and

(ii) “other dues” means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder.

Rule 87(3)

The deposit of tax etc shall be made through any of the following modes, namely:-

(i) Internet Banking through authorised banks;

[1][(ia) Unified Payment Interface (UPI) from any bank;

(ib) Immediate Payment Services (IMPS) from any bank;]

(ii) Credit card or Debit card through the authorised bank;

(iii) NEFT or RTGS from any bank; or

(iv) Over the Counter payment through authorised banks for deposits up to Rs.10,000 per challan per tax period, by cash, cheque or demand draft:

Proviso to Rule 87(3)(iv)

Restriction for deposit up to Rs.10,000 shall not apply to deposit to be made by –

(a) Government Departments or by persons as may be notified by the Commissioner;

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

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

[2][Proviso to Rule 87(3)

a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act

may also make the deposit u/sr (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.

Explanation to Rule 87(3)

For this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.

Rule 87(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 the common portal.

Rule 87(2)

Person shall generate a challan in GST PMT-06 on the common portal and

enter the details of the amount to be deposited towards tax, interest, penalty, fees or any other amount.

1^st Proviso to Rule 87(2)

the challan in GST PMT-06 shall be valid for a period of 15 days.]

Question & Answer

Rule 87(5)

Where the payment is made by way of NEFT or RTGS [3][or Immediate Payment Service] mode from any bank,

the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:

Proviso to Rule 87(5)

Mandate form shall be valid for 15 days from the date of generation of challan.

FAQ

CPIN stands for Common Portal Identification Number (CPIN) given at the time of generation of challan. It is a 14-digit unique number to identify the challan. CPIN remains valid for a period of 15 days.

Rule 87(6)

On successful credit of the amount to the concerned government account maintained in the authorised bank, a CIN[i] shall be generated by the collecting bank and the same shall be indicated in the challan.

FAQ

Q19 – What is CIN?

It is a 17-digit number that is 14-digit CPIN plus 3-digit Bank Code.

It is an indication that the payment has been realized and credited to the appropriate government account.

Question & Answer

Rule 87(8)

Where the bank account is debited of a person

but no CIN is generated or generated but not communicated to the common portal,

said person may represent electronically in GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated.

[4][Provided that where the bank fails to communicate details of CIN to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the RBI in cases where the details of the said e-Scroll are in conformity with the details in challan generated in GST PMT-06 on the Common Portal.]

Rule 87(7)

On receipt of the CIN from the collecting bank,

the said amount shall be credited to the ECaL of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect.

Rule 87(9)

Any amount deducted u/s 51 or collected u/s 52 and

claimed by the registered taxable person from whom the said amount was deducted or, collected

shall be credited to his electronic cash ledger.

Section 49(3)

The amount available in the ECaL

may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under this Act or rules

in such manner and subject to such conditions and within such time as may be prescribed.

Question & Answer

[5][Section 49(10) read with [6][Rule 87(13)] & [7][87(14)]

A RP may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the ECaL under this Act, to the ECaL for

(a) integrated tax, central tax, State tax, Union territory tax or cess; or

(b) integrated tax or central tax of a distinct person as specified in section 25 (4) or (5),

in GST PMT-09 and

in the manner and subject to such conditions and restrictions as may be prescribed and

such transfer shall be deemed to be a refund from the electronic cash ledger under this Act

This Form can be used either for

(i) transfer of erroneous deposits under any minor head of a major head to any other minor head of same or other major heads or

(ii) for any of the amounts already lying unutilised under any of the minor heads in Electronic Cash ledger.

Ex

M/s. Daksha Enterprises has made a cash deposit of Rs.10,000 under minor head 'tax' of major head 'SGST’. It has a liability of Rs.2,000 for minor head "Interest" under the
major head "SGST". State whether M/s. Daksha Enterprises can utilise the amount available for payment of interest.

The Registered person is allowed to transfer the amount available under any minor head of a major head to any of the minor head of the same or other major head as per Section 49(10) of the CGST Act vide Form PMT-09.

Therefore, in the given case, amount of Rs.10,000 available under minor head ‘tax’ of major head ‘SGST’ can be utilised for payment of liability of Rs.2,000 under minor head ‘interest’ of the same major head, after making a due transfer entry using Form GST PMT-09 from the minor head of ‘tax’ to ‘interest’.

Question & Answer

Proviso to Section 49(10)

No such transfer under clause (b) shall be allowed if the said RP has any unpaid liability in his electronic liability register.]

[8][Section 49(11)

Where any amount has been transferred to the ECaL under this Act,

the same shall be deemed to be deposited in the said ledger as provided in sub-section (1).]

Explanation (a) to Section 49

the date of credit to the account of the Government in the authorised bank

shall be deemed to be the date of deposit in the electronic cash ledger

Q9

Which date is considered as date of deposit of the tax dues – Date of presentation of cheque or Date of payment or Date of credit of amount in the account of government?

Ans: It is the date of credit to the Government account

Q15

Can a tax payer generate challan in multiple sittings?

Ans. Yes

Q16

Can a challan generated online be modified?

Ans. No

Q22

What is an E-FPB?

CPIN stands for Common Portal Identification Number (CPIN) given at the time of generation of challan. It is a 14-digit unique number to identify the challan. CPIN remains valid for a period of 15 days.

There are 2 stages in relation to input tax credit (ITC)

Availment of ITC - It means recording ITC in statutory records i.e. e-credit-l by filing return. ITC can be availed in e-cr-l though filing GSTR-3B.

Utilization of ITC - It means payment of liability using the balance in e-credit- i.e. by utilizing ITC.

Availment of ITC has been discussed in Chapter V – ITC

Section 49(2) & Rule 86(1)

ITC as self-assessed in the return of a RP

shall be credited to his ECrL in GST PMT-02, as per section 41,

to be maintained in such manner as may be prescribed.

Question & Answer

Rule 86(5)

Save as provided in the provisions of this Chapter, no entry shall be made directly in e-CrL under any circumstance.

Section 49(4)

The amount available in the ECrL

may be used for making any payment towards output tax under this Act or under IGST Act

in such manner and subject to such conditions [9][and restrictions] and within such time as may be prescribed.

Refer Section 2(82) for meaning of “Output Tax”

Output tax does not includes tax payable under RCM. Thus, ITC cannot be utilised for tax payable under reverse charge mechanism.

Question & Answer

Section 49B

Notwithstanding anything contained in this Chapter and subject to the provisions of section 49(5)(e) and (f)

Government may prescribe the order and manner of utilisation of the ITC of IGST/CGST/SGST/UTGST towards payment of any such tax.

Section 49(5) and Rule 88A and Circular No. 98/17/2019 - GST dated 23-04-2019

ITC available in the ECrL shall be utilized in following order

.

Question & Answer

Section 49A read with Proviso to Rule 88A

Notwithstanding anything contained in section 49,

ITC on account of CGST/SGST/UTGST

shall be utilised towards payment of IGST/CGST/SGST/UTGST,

only after the ITC of IGST has first been utilised fully towards such payment.

Refer Para 5 of Circular No. 98/17/2019 - GST dated 23-04-2019

Rule 86A(1)

The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner,

having reasons to believe that ITC in ECrL has been fraudulently availed or is ineligible in as much as

a) ITC availed on tax invoices/DN or other document prescribed u/r 36-

i. issued by a RP who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or

ii. without receipt of goods or services or both; or

b) ITC availed on tax invoices/DN or other document prescribed u/r 36, tax charged on which has not been paid to the Government; or

c) RP availing ITC has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or

d) RP availing any ITC is not in possession of a tax invoice/DN or other document prescribed u/r 36,

may, for reasons to be recorded in writing,

not allow debit of an amount equivalent to such credit in ECrL

for discharge of any liability u/s 49 or for claim of any refund of any unutilised amount.

Question & Answer

Guidelines on Rule 86A dated 02-11-2021

3.1.2

Reason for believe must be based only on grounds provided in Rule 86A(1).

Perusal of the rule makes it clear that the Commissioner, or an officer authorised by him, not below the rank of Assistant Commissioner,

must have "reasons to believe" that credit of input tax available in the e-CrL is either ineligible or has been fraudulently availed by the registered person, before disallowing the debit of amount from e-CrL.

3.1.3

Officer must form an opinion and should apply proper application of mind

The Commissioner, or an officer authorised by him, must form an opinion for disallowing debit of an amount from e-CrL only after proper application of mind considering all the facts of the case, including the nature of prima facie fraudulently availed or ineligible ITC and whether the same is covered under the grounds mentioned u/sr 86A(1);

ITC involved and whether disallowing such debit of e-CrL of a person is necessary for restricting him from utilizing/ passing on fraudulently availed or ineligible ITC to protect the interests of revenue.

3.1.4

Power of disallowing debit from e-CrL must not be exercised in a mechanical manner and careful examination of all the facts of the case is important

It is reiterated that the power of disallowing debit of amount from e-CrL must not be exercised in a mechanical manner and careful examination of all the facts of the case is important to determine case(s) fit for exercising power under rules 86A. The remedy of disallowing debit of amount from electronic credit ledger being, by its very nature. extraordinary' has to be resorted to with utmost circumspection and with maximum care and caution it contemplates an objective determination based on intelligent care and evaluation as distinguished from a purely subjective consideration of suspicion.

The reasons are to be on the basis of material evidence available or gathered in relation to fraudulent availment of input tax credit or ineligible input tax credit availed as per the conditions/grounds u/sr 86A.

3.3

Procedure for disallowing debit of e-CrL /blocking credit u/r 86(A)

3.3.1

The amount of fraudulently availed or ineligible ITC shall be prima facie ascertained based on material evidence available or gathered on record.

Such "Reasons to believe" shall be duly recorded by the concerned officer in writing on file, before he proceeds to disallow debit of amount from e-CrL of the said person.

3.3.2

The amount disallowed for debit from e-CrL should not be more than the amount of ITC which is believed to have been fraudulently availed or is ineligible, as per the conditions/ grounds mentioned u/sr 86A(1).

3.3.3

The action by the commissioner or the authorized officer, as the case may be, to disallow debit from electronic credit ledger of a registered person, is informed on the portal to the concerned registered person, along with the details of the officer who has disallowed such debit'

Guidelines on Rule 86A dated 02-11-2021

3.2.1

The Commissioner (including Principal Commissioner) is the proper officer for the purpose of exercising powers u/r 86A.

However commissioner/ Principal commissioner can also authorize any officer subordinate to him, not below the rank of Assistant Commissioner' to be the proper officer for exercising such power u/r 86A.

It is advised that Commissioner/ Principal Commissioner may authorize exercise of powers u/r 86A based on the following monetary limits as mentioned below:

3.2.2

The Additional Director General /Principal Additional Director General of DGGI can also exercise the powers assigned to the Commissioner u/r 86A. The monetary limits for authorization for exercise of powers u/r 86A to the officers of the rank of Assistant Director and above of DGGI by the Additional Director General /Principal Additional Director General may be same as mentioned for equivalent rank of officers in the table in para 3.2.1 above.

3.2.3

Where during the course of Audit u/s 65 or 66 of CGST Act,2017 it is noticed that any ITC has been fraudulently availed or is ineligible as per the grounds mentioned u/sr 86(1), which may require disallowing debit of e-CrL, the concerned Commissioner/ Principal Commissioner of CGST Audit Commissionerate may refer the same to the jurisdictional CGST Commissioner for examination of the matter for exercise of power under rule 86A.

Rule 86A(3)

Such restriction shall cease to have effect after the expiry of 1 year from the date of imposing such restriction

Rule 86A(2)

The Commissioner, or the officer authorised by him u/sr (1)

may, upon being satisfied that conditions for disallowing debit of ECrL as above, no longer exist, allow such debit.

Guidelines on Rule 86A dated 02-11-2021

3.4.1

The commissioner or the authorized officer either on his own or based on the submissions made by the taxpayer with material evidence thereol, may examine the matter afresh and on being satisfied that the ITC, initially considered to be fraudulently availed or ineligible as per conditions of sub-rule (l) of rule 86A, is no more ineligible or wrongly availed, either partially or fully, may allow the use of the credit' so disallowed/restricted, up to the extent of eligibility, as per powers granted u/sr 86A(2).

Reasons for allowing the debit of electronic credit ledger, which had been earlier disallowed, shall be duly recorded on file in writing, before allowing such debit of electronic credit ledger.

3.4.2

The restriction u/r 86A(1) shall cease to have effect after the expiry of 1 year from the date of imposing such restriction. After 1 year, RP would be able to debit ITC so disallowed, subject to any other action that may be taken against the registered person.

3.4.3

As the restriction on debit of e-CrL u/sr 86A(1) is resorted to protect the interests of the revenue and the said action also has bearing on the working capital of the registered person, it should be endeavored that in all such cases' the investigation and adjudication are completed at the earliest, well within the period of restriction, so that the due liability arising out of the same can be recovered from the said taxable person and the purpose of disallowing debit from electronic credit ledger is achieved'

[11][Section 49(12)

Notwithstanding anything contained in this Act,

the Government may, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the IGST Act, 2017 which may be discharged through the electronic credit ledger by a RP as may be prescribed.

Rule 86B

Notwithstanding anything contained in these rules,

RP shall not use ITC in ECrL to discharge his output tax liability > 99% of such tax liability,

If value of taxable supply (other than exempt and zero-rated supply), in a month > Rs.50 lacs:

RP to whom the said rule is applicable cannot utilize ITC in excess of 99% of the output tax liability.

Rule 86B also does not apply to RP’s whose taxable supply < Rs.50 lacs in a month.

Ex

The total value of inter-State supply of M/s X for the month of February 2021 is of Rs.100 lakh. Said supply is taxable @ 18% IGST. Thus, total output tax liability of M/s X is Rs.18 lakh. Amount available in ECrL is Rs.20 lakh (IGST).

M/s X can discharge 99% of its output tax liability, i.e. Rs.17,82,000 (99% of Rs.18,00,000) from the amount available in ECrL.

However, it has to mandatorily discharge the balance 1% of the output tax liability i.e. Rs.18,000 (1% of Rs.18,00,000) through ECaL only.

1^st Proviso to Rule 86B

said restriction shall not apply where

Payment of Income Tax > Rs.1 lacs in last 2 FY:

(a) the said RP or the proprietor/ karta/ MD/ any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, have paid more than Rs.1 lacs as income tax under the Income-tax Act in each of the last two FY for which the time limit to file return of income u/s nder subsection (1) of section 139(1) of the said Act has expired; or

Refund received > Rs.1 lac in the preceding FY on unutilised ITC

(b) RP has received a refund of more than Rs.1 lac in the preceding FY on account of unutilised ITC under clause (i) of first proviso of section 54(3) [Zero rated supply without payment of tax] or

(c) RP has received a refund of more than Rs.1 lacs in the preceding FY on account of unutilised ITC under clause (ii) of first proviso of section 54(3) [Inverted Rate] or

RP already paid cumulative GST through ECaL > 1% of Output Tax

(d) RP has discharged his liability towards output tax through ECaL for an amount which is in excess of 1% of the total output tax liability, applied cumulatively, upto the said month in the current FY; or

(e) the registered person is –

(i) Government Department; or

(ii) a Public Sector Undertaking; or

(iii)a local authority; or

(iv)a statutory body:

Ex

RP already paid cumulative GST through ECaL > 1% of Output Tax (d)

In FY 2021-22 upto August 2021,

Total output tax liability payable = Rs.30 lakh

GST paid through ECaL = Rs.1 lacs

GST paid through ECrL = Rs.29 lacs

For Sep-2021

Output tax liability payable = Rs.15 lacs

Total output tax liability payable = Rs.45 lacs

1% of output tax liability payable = Rs.0.45 lacs

GST already paid through ECaL = Rs.1 lacs

Rule 86B shall not apply in the month of Sep-2021

Question & Answer

2^nd Proviso to Rule 86B

Commissioner or an officer authorised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit.

Rule 86(2)

The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49 [12][or section 49A or section 49B]

Section 49(6)

The balance in the e-CaL or e-CrL after payment of tax, interest, penalty, fee or etc under this Act or Rules

may be refunded as per section 54.

Rule 86(3)

Where a RP has claimed refund of any unutilized amount from e-CrL as per section 54,

the amount to the extent of the claim shall be debited in the said ledger.

Rule 87(10)

Where a person has claimed refund of any amount from the e-CaL,

the said amount shall be debited to the e-CaL.

Rule 86(4)

If the refund so filed is rejected, either fully or partly, the amount debited u/sr (3),

to the extent of rejection, shall be re-credited to the ECrL

by the proper officer by an order made in GST PMT-03.

Rule 87(11)

If the refund so claimed is rejected, either fully or partly, the amount debited u/r 87(10),

to the extent of rejection, shall be credited to the e-CaL

by the PO by an order made in GST PMT-03.

Explanation to Rule 87

1. - The refund shall be deemed to be rejected if the appeal is finally rejected.

2.– For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.

Explanation to Rule 86

For this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.

[13][Rule 86(4A)

Where a RP has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the e-CrL, the said amount, if found admissible, shall be re-credited to e-CrL

by the PO by an order made in GST PMT-03.]

[14][Rule 86 (4B)

Where a RP deposits the amount of erroneous refund sanctioned to him, –

(a) u/s 54(3) of the Act, or

(b) u/r 96(3) in contravention of sub-rule (10) of rule 96(10)

along with interest and penalty, wherever applicable, GST DRC-03, by debiting the electronic cash ledger, on his own or on being pointed out,

an amount equivalent to the amount of erroneous refund deposited by the RP shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03A.]

Section 49(7) & Rule 85(1)

All liabilities of a taxable person under this Act

shall be recorded and maintained in an e-liability register in GST PMT-01

for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and

all amounts payable by him shall be debited to the said register.

Question & Answer

Rule 85(2)

The e-liability register shall be debited by-

(a) tax, interest, late fee or other amount payable as per the return furnished by the said person;

(b) tax, interest, penalty or other amount payable as determined by a PO in pursuance of any proceedings under the Act or as ascertained by the said person;

[15][(c) ***]

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

Question & Answer

Rule 85(3)

Subject to section 49, 49A and 49B,

payment of every liability by a RP as per his return

shall be made by debiting the e-CrL maintained as per rule 86 or e-CaL maintained as per rule 87 and

e-liability register shall be credited accordingly.

Rule 85(4)

Following amount shall be paid by debiting the e-CaL and the e-liability register shall be credited accordingly.

amount deducted u/s 51, or collected u/s 52, or

amount payable on RCM, or

amount payable u/s 10,

any amount payable towards interest, penalty, fee or any other amount under the Act

Rule 85(5)

Any amount of demand debited in the e-liability register

shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and

e-tax liability register shall be credited accordingly.

Rule 85(6)

Penalty imposed or liable to be imposed shall stand reduced partly or fully,

if the taxable person makes the payment of tax, interest and penalty specified in SCN or demand order and

e-liability register shall be credited accordingly.

Rule 86(6)

A RP shall, upon noticing any discrepancy in his e-CrL,

communicate the same to the officer exercising jurisdiction in the matter, through the common portal in GST PMT-04.

Rule 87(12)

A RP shall, upon noticing any discrepancy in his e-CaL,

communicate the same to the officer exercising jurisdiction in the matter, through the common portal in GST PMT-04.

Rule 85(7)

A RP shall, upon noticing any discrepancy in his e-liability ledger,

communicate the same to the officer exercising jurisdiction in the matter, through the common portal in GST PMT-04.

Section 49(8)

Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the 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 this Act or rules including the demand determined u/s 73 or 74.

Question & Answer

Section 49(9)

Every person who has paid the tax on goods or services or both under this Act

shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.

Question & Answer

Rule 88(1)

UIN shall be generated at the common portal for each debit or credit to the e-CaL or e-CrL

Rule 88(2)

UIN relating to discharge of any liability shall be indicated in the corresponding entry in the e-liability register.

Rule 88(3)

UIN shall be generated at the common portal for each credit in the e- register for reasons other than those covered under sub-rule (2).

[16][Rule 88C(1)

Where the tax payable as per GSTR-1/ Invoice Furnishing Facility in respect of a tax period, exceeds the tax payable as per GSTR-3B for that period furnished by RP,

by such amount and such percentage as may be recommended by the Council,

the said RP shall be intimated of such difference in Part A of GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address, highlighting the said difference and directing him to—

(a) pay the differential tax liability, along with interest u/s 50, through GST DRC-03; or

(b) explain the aforesaid difference in tax payable,

within a period of 7 days.

Rule 88C(2)

Upon receipt of the intimation in DRC-01B, RP shall, either,-

(a) pay differential tax liability, as specified in Part A of GST DRC01B, fully or partially, along with interest u/s 50, through GST DRC-03 and furnish the details thereof in Part B of GST DRC-01B; or

(b) furnish a reply, incorporating reasons of differential tax liability that has remained unpaid, if any, in Part B of GST DRC-01B,

within the period specified.

Rule 88C(3)

Where

any amount specified in the intimation in DRC-01B remains unpaid within 7 days and

no explanation or reason is furnished by RP in default or the explanation or reason furnished is not found to be acceptable by the proper officer,

the said amount shall be recoverable as per section 79.