COMMUNITY INSIGHTS

Topic

Publish Date

Amount Available in Cash Ledger- How to claim Refund

The electronic cash ledger is maintained in FORM GST PMT-05 on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. It can be accessed under the post-login mode on the GST portal under Services > Ledgers > Electronic Cash Ledger. Sometimes the amount available in the electronic cash ledger is not fully utilised for the payment of tax..................... Read More

07.03.2025

CASE LAWS

Authority

One Liner

2025(06)LCX0044

Sikkim High Court

Sicpa India Pvt. Ltd.

Refund of unutilized ITC on business closure is permissible under Section 49(6) read with Section 54.