1. DISCHARGING GST Liability
Understanding the procedure for GST payment
S N G P & C o.
CA Jignesh S. Patel

2. Ledger Electronic Liability Register Electronic Credit Ledger
Electronic Cash Ledger

3. Electronic Lability Register
Electronic Credit Ledger
Electronic Cash Ledger

4. Electronic Liability Register
Output Tax
Tax on RCM
ITC Reversal

5. Electronic Credit Ledger
Tax on Purchases
Tax paid on RCM

6. ELECTRONIC Cash Ledger
Challans
TDS & TCS
Interest Refund
Can be used for payment of tax, interest, fees, penalties
Inter head adjustments not allowed

7. Modes of Payment
Online
Offline

8. online

9. offline

10. challans

13. Minor Head
Major Head

15. CPIN stands for Common Portal Identification Number

24. CPIN stands for Common Portal Identification Number
The CPIN number generates before payment of GST tax and CIN is issued after payment of GST tax.

25. CPIN stands for Common Portal Identification Number
The CPIN number generates before payment of GST tax and CIN is issued after payment of GST tax.

26. The CPIN number generates before payment of GST tax and CIN is issued after payment of GST tax.

27. The CPIN number generates before payment of GST tax and CIN is issued after payment of GST tax.

28.
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