7. GST Payment of Tax

Q 1. What are the Payments to be made in GST regime?

Q 2. Who is liable to pay GST?

Q 3. When is GST payment to be done by the taxable person?

Q 4. What are the main features of GST payment process?

Q 5. How can payment be done?

Q 6. When is payment of taxes to be made by the Supplier?

Q 7. Whether time limit for payment of tax can be extended or paid in monthly installments?

Q 8. What happens if the taxable person files the return but does not make payment of tax?

Q 9. Which date is considered as date of deposit of the tax dues- Date of presentation of cheque or Date of payment or Date of credit of amount in the account of government account?

Q 10. What are E-Ledgers?

Q 11. What is a tax liability register?

Q 12. What is a Cash Ledger?

Q 13. What is an ITC Ledger?

Q 14. What is the linkage between GSTN and the authorized Banks?

Q 15. Can a taxpayer generate challan in multiple sittings?

Q 16. Can a challan generated online be modified?

Q 17. Is there a validity period of challan?

Q 18. What is a CPIN?

Q 19. What is a CIN and what is its relevance?

Q 20. What is the sequence of payment of tax where that taxpayer has liabilities for previous months also?

Q 21. What is an E-FPB?

Q 22. What is TDS?

Q 23. How will the Supplier account for this TDS while filing his return?

Q 24. How will the TDS Deductor account for such TDS?

Q 25. What is Tax Collected at Source (TCS)?

Q 26. Is the pre-registration of credit card necessary in the GSTN portal for the GST payment?

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