Answer

1. F

   Facts

   Tax is treated as paid when it is credited to the cash ledger. If the bank debited but the challan shows not paid, raise a grievance in PMT-07 so the credit can be traced.

2. P

   Provisions and law

   • Rule 87, CGST Rules 2017Deposits in the electronic cash ledger are made through the PMT-06 challan.
   • Sec 50(1), CGST Act 2017Interest is payable on tax paid late for the period of delay at the notified rate (18 percent a year); on a late return it is levied only on the portion paid in cash, except where proceedings under Sec 73, 74 or 74A have started.
3. A

   Analysis

   Keep the bank statement and the CPIN. Usually the bank sends the CIN within a day or two. If it does not, PMT-07 lets you report it. If the delay was due to a bank or portal fault after timely payment, ask for interest not to be charged, though the outcome is not guaranteed.

4. C

   Conclusion

   1. 1Check challan status with the CPIN.
   2. 2Wait a day for bank reconciliation.
   3. 3Raise PMT-07 with bank proof if not credited.
   4. 4Request no interest where the fault was not yours.

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