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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER IX - PAYMENT OF TAX
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Related Sections / Notifications / Case Laws
1 Notifications found on Rule 85
2 Case laws found on Rule 85
Section 10 of CGST Act - Composition levy.
Section 42 of CGST Act - Matching, reversal and reclaim of input tax credit.
Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability.
Section 49 of CGST Act - Payment of tax, interest, penalty and other amounts.
Section 51 of CGST Act - Tax deduction at source.
Section 52 of CGST Act - Collection of tax at source.
Section 49A of CGST Act - Utilisation of input tax credit subject to certain conditions.
Section 49B of CGST Act - Order of utilisation of input tax credit
Rule 86 of CGST Rules - Electronic Credit Ledger.
Rule 87 of CGST Rules - Electronic Cash Ledger.
Form GST PMT-04
Form GST PMT-01
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Rule 85 - Electronic Liability Register.
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