Answer

1. F

   Facts

   Tax in GSTR-3B is paid first from the electronic credit ledger and the balance from the cash ledger. IGST credit must be used first under Sec 49A, then CGST and SGST credit as Rule 88A allows. Cash is added through a PMT-06 challan.

2. P

   Provisions and law

   • Sec 49, CGST Act 2017Payment of tax through the electronic cash and credit ledgers
   • Sec 49A, CGST Act 2017IGST credit must be used first before CGST and SGST credit
   • Rule 86B, CGST Rules 2017Taxable supply above ₹50 lakh a month must pay at least 1 percent of output tax in cash, with exceptions
3. A

   Analysis

   If your output tax is ₹1,20,000 and credit is ₹90,000, the portal suggests the set-off and shows ₹30,000 to be paid in cash. Generate a PMT-06 challan, pay by net banking, UPI or NEFT, and the cash ledger updates. If your taxable supply is above ₹50 lakh in a month, Rule 86B may require at least 1 percent of output tax in cash unless an exception applies.

4. C

   Conclusion

   1. 1Open GSTR-3B and click Proceed to Payment
   2. 2Check the suggested set-off of IGST, CGST and SGST credits
   3. 3Create a PMT-06 challan for the cash shortfall and pay
   4. 4Post credit to ledger and file GSTR-3B

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