Find
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.
GST
Paying GST: challan, cash ledger and credit set-off
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Provisions
Sec 49, CGST Act 2017; Sec 49A, CGST Act 2017; Rule 86B, CGST Rules 2017
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.
Close
- Open GSTR-3B and click Proceed to Payment
- Check the suggested set-off of IGST, CGST and SGST credits
- Create a PMT-06 challan for the cash shortfall and pay
- Post credit to ledger and file GSTR-3B
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