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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER X  -  PAYMENT OF TAX

TaxGPT

Summarize Section 49 by TaxGPT in
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Section 49 - Payment of tax, interest, penalty and other amounts.

49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement 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 to be maintained in s


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