Answer

1. F

   Facts

   No. A composition taxpayer cannot claim input tax credit, so CMP-08 tax is paid only from the electronic cash ledger.

2. P

   Provisions and law

   • Sec 10(4), CGST Act 2017A composition taxpayer cannot collect tax from the buyer and cannot claim input tax credit.
   • Rule 87, CGST Rules 2017Deposits in the electronic cash ledger are made through the PMT-06 challan.
3. A

   Analysis

   Deposit cash by PMT-06 challan through net banking, UPI where available, or over the counter. TCS deducted by e-commerce operators is also credited to your cash ledger and can be used. Make the challan a few days before the due date so it reflects in time. Pay the exact head-wise amounts, CGST and SGST separately.

4. C

   Conclusion

   1. 1Compute CGST and SGST for the quarter.
   2. 2Create a PMT-06 challan for those amounts.
   3. 3Pay through net banking or other modes.
   4. 4Use the cash ledger balance in CMP-08.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.