{"id":268,"date":"2020-05-18T04:02:20","date_gmt":"2020-05-17T22:32:20","guid":{"rendered":""},"modified":"2026-09-03T16:46:47","modified_gmt":"2026-09-03T16:46:47","slug":"use-cash-itc-for-demand-payment-in-gst","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/","title":{"rendered":"Use of cash\/ITC for Demand payment in GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#What_is_the_use_of_cashInput_Tax_Credit_for_payment_of_demand_or_any_other_amount\" >What is the use of cash\/Input Tax Credit for payment of demand or any other amount?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#The_use_of_cash_ITC_for_payment_of_demand_is_about_the_payment_of_non-return_related_liabilities_These_liabilities_are_created_by_the_tax_authorities_through_the_generation_of_the_Demand_ID_which_is_a_reference_number_of_the_order_or_application_displayed_in_the_Electronic_Liability_Register_Part-II\" >The use of cash \/ ITC for payment of demand is about the payment of non-return related liabilities. These liabilities are created by the tax authorities through the generation of the Demand ID, which is a reference number of the order or application displayed in the Electronic Liability Register (Part-II).<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#From_which_account_payments_are_made_against_the_liabilities_of_a_particular_demand_ID\" >From which account payments are made against the liabilities of a particular demand ID?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Payments_against_the_liabilities_of_a_particular_demand_ID_can_be_made_using_the_following_book\" >Payments against the liabilities of a particular demand ID can be made using the following book:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Cash_balances_available_in_the_electronic_cashbook_Input_tax_credit_balance_available_in_the_electronic_credit_ledger\" >Cash balances available in the electronic cashbook;&nbsp;\n\n\nInput tax credit balance available in the electronic credit ledger.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#How_does_the_taxpayer_know_about_the_outstanding_demands\" >How does the taxpayer know about the outstanding demands?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Taxpayers_can_get_information_about_outstanding_demands_from_the_Electronic_Liability_Register_Part-II\" >Taxpayers can get information about outstanding demands from the Electronic Liability Register (Part-II).&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#After_entering_and_selecting_the_services_it_is_shown_in_the_table_where_the_taxpayer_needs_to_go_to_Ledger_then_he_will_be_able_to_see_Electronic_Liability_Register_Part_%E2%80%93_II_other_than_the_links_related_to_return_liability\" >After entering and selecting the services it is shown in the table where the taxpayer needs to go to Ledger then he will be able to see Electronic Liability Register (Part \u2013 II): other than the links related to return liability.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Who_can_utilizing_the_%E2%80%9CInput_tax_creditCash_for_payment_of_demand_or_any_other_amount%E2%80%9D\" >Who can utilizing the &#8220;Input tax credit\/Cash for payment of demand or any other amount&#8221;?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#The_following_persons_may_have_the_utility_of_cashITC_for_payment_of_demand_or_amount\" >The following persons may have the utility of cash\/ITC for payment of demand or amount.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#GST_registration_holderRegistered_taxpayer_has_a_valid_GSTIN_Person_with_a_temporary_ID_Taxpayer_after_the_cancellation_of_registration_Authorized_Judicial_Tax_Officer\" >GST registration holder\/Registered taxpayer has a valid GSTIN\n\n\nPerson with a temporary ID\n\n\nTaxpayer after the cancellation of registration&nbsp;\n\n\nAuthorized \/ Judicial Tax Officer<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#What_are_the_pre-conditions_for_use_of_cash_ITC_for_payment_of_demand_or_any_other_amount\" >What are the pre-conditions for use of cash \/ ITC for payment of demand or any other amount?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Following_are_the_prerequisites_or_arrears_for_the_use_of_cash_ITC_for_payment_of_demand\" >Following are the prerequisites or arrears for the use of cash \/ ITC for payment of demand:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Demand_ID_has_already_been_generated_against_which_payment_is_yet_to_be_made_The_user_must_have_a_valid_user_ID_and_password_and_must_have_the_necessary_access_to_the_same\" >Demand ID has already been generated against which payment is yet to be made.\n\n\nThe user must have a valid user ID and password and must have the necessary access to the same.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#What_are_the_details_displayed_to_the_taxpayer_after_selecting_the_Demand_ID\" >What are the details displayed to the taxpayer after selecting the Demand ID?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#The_following_details_are_displayed_after_the_user_selects_the_Demand_ID_%E2%80%93\" >The following details are displayed after the user selects the Demand ID: &#8211;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#1_Outstanding_Liability_for_Tax_Interest_Penalty_Fees_and_Others_against_Demand_IDs_selected_for_IGST_CGST_SGST_UTGST_Cess\" >1. Outstanding Liability for Tax, Interest, Penalty, Fees, and Others against Demand IDs selected for IGST \/ CGST \/ SGST \/ UTGST \/ Cess<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#2_Balance_as_per_Electronic_Cash_Book\" >2. Balance as per Electronic Cash Book<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#What_are_the_details_to_be_entered_by_the_taxpayer_after_selecting_the_demand_ID_for_payment\" >What are the details to be entered by the taxpayer after selecting the demand ID for payment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#After_selecting_the_demand_ID_for_payment_the_taxpayer_has_to_enter_the_following_details\" >After selecting the demand ID for payment, the taxpayer has to enter the following details:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#1_Amount_to_pay\" >1. Amount to pay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#2_Amount_to_be_paid_through_cash\" >2. Amount to be paid through cash<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#3_Amount_to_be_paid_through_ITC\" >3. Amount to be paid through ITC<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#How_does_the_taxpayer_get_relief_for_reduced_penalties_if_the_payment_is_made_within_the_period_specified_by_law\" >How does the taxpayer get relief for reduced penalties if the payment is made within the period specified by law?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#If_the_Demand_ID_is_created_under_Section_74_of_CGST_SGST_IGST_Cess_Act_then_by_law_the_GST_portal_shows_less_payment_liability_for_penalties_if_the_taxpayer_pays_as_per_the_following_conditions\" >If the Demand ID is created under Section 74 of CGST \/ SGST \/ IGST \/ Cess Act, then by law, the GST portal shows less payment liability for penalties, if the taxpayer pays, as per the following conditions:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#1_If_payment_is_being_made_within_30_days_from_the_date_of_communication_of_the_order_and\" >1. If payment is being made within 30 days from the date of communication of the order and<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#2_The_taxpayer_is_making_full_payment_of_taxes_and_interest_by_GST_return_filing_as_stated_in_the_order\" >2. The taxpayer is making full payment of taxes and interest&nbsp; by GST return filing as stated in the order;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#The_penalty_amount_displayed_is_50_of_the_amount_stated_in_the_order_and_the_remaining_50_penalty_is_waived_Accordingly_a_credit_entry_is_passed_in_the_Electronic_Liability_Register_%E2%80%93_Part_II\" >The penalty amount displayed is 50% of the amount stated in the order and the remaining 50% penalty is waived. Accordingly, a credit entry is passed in the Electronic Liability Register &#8211; Part II.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Can_a_taxpayer_make_payments_or_multiple_payments_against_a_particular_demand_ID\" >Can a taxpayer make payments or multiple payments against a particular demand ID?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Yes_the_GST_portal_allows_the_taxpayer_to_pay_against_a_particular_demand_ID_on_several_occasions_as_long_as_the_outstanding_payment_is_zero\" >Yes, the GST portal allows the taxpayer to pay against a particular demand ID on several occasions as long as the outstanding payment is zero.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Are_there_any_conditions_for_exemption_of_penalty_against_the_Demand_ID_for_the_taxpayer\" >Are there any conditions for exemption of penalty against the Demand ID for the taxpayer?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Only_if_the_payment_is_made_against_the_Demand_ID_which_is_made_under_Section_74_of_the_Act_within_a_specified_period_of_30_days_from_the_date_of_communication_of_the_order_the_taxpayer_is_eligible_for_exemption_of_50_of_the_penalty\" >Only if the payment is made against the Demand ID, which is made under Section 74 of the Act, within a specified period of 30 days from the date of communication of the order, the taxpayer is eligible for exemption of 50% of the penalty.&nbsp;<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#The_following_conditions_must_also_be_met\" >The following conditions must also be met:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#If_the_demands_included_in_the_orders_are_paid_in_full_the_amount_of_the_penalty_waiver_will_be_considered\" >If the demands included in the orders are paid in full, the amount of the penalty waiver will be considered.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#If_the_taxpayer_does_not_pay_the_reduced_penalty_with_tax_and_interest_within_30_days_then_no_entry_of_the_reduced_penalty_will_be_posted_in_the_Liability_Register_%E2%80%93_Part_II\" >If the taxpayer does not pay the reduced penalty with tax and interest within 30 days, then no entry of the reduced penalty will be posted in the Liability Register &#8211; Part II.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Non-payment_of_any_amount_included_in_the_demand_for_%E2%80%9Cother%E2%80%9D_or_fee_will_not_be_considered_towards_eligibility_for_50_exemption_of_penalty_amount\" >Non-payment of any amount included in the demand for &#8220;other&#8221; or fee will not be considered towards eligibility for 50% exemption of penalty amount.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#This_conference_will_be_held_for_every_demand_made_under_the_above-mentioned_section\" >This conference will be held for every demand made under the above-mentioned section.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Such_admission_of_penalty_waiver_will_be_tagged_against_the_same_demand_for_which_payment_is_being_made\" >Such admission of penalty waiver will be tagged against the same demand for which payment is being made.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#How_will_the_taxpayer_know_that_the_use_of_cash_ITC_has_been_successful\" >How will the taxpayer know that the use of cash \/ ITC has been successful?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#On_clicking_the_%E2%80%9CSet-off%E2%80%9D_button_if_the_payment_is_successful_a_success_message_with_PRN_Payment_Reference_Number_is_displayed_and_updated_to_all_concerned_leaders\" >On clicking the &#8220;Set-off&#8221; button, if the payment is successful, a success message with PRN (Payment Reference Number) is displayed and updated to all concerned leaders.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#What_is_the_payment_reference_number\" >What is the payment reference number?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#The_payment_reference_number_is_a_unique_reference_number_for_any_payment_transaction_made_on_the_GST_portal_which_is_posted_in_the_Electronic_Liability_Register_Part-II\" >The payment reference number is a unique reference number for any payment transaction made on the GST portal which is posted in the Electronic Liability Register Part-II.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#Which_taxpayer_leaders_update_on_the_use_of_cash_ITC\" >Which taxpayer leaders update on the use of cash \/ ITC?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#1_On_the_use_of_ITC_a_debit_entry_number_is_generated_and_posted_against_that_demand_ID_in_the_Electronic_Liability_Register_Part-II_as_well_as_the_Electronic_Credit_Ledger\" >1. On the use of ITC, a debit entry number is generated and posted against that demand ID in the Electronic Liability Register Part-II as well as the Electronic Credit Ledger.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#2_On_the_use_of_cash_a_debit_entry_number_is_generated_and_posted_against_that_demand_ID_in_the_Electronic_Liability_Register_Part-II_as_well_as_the_Electronic_Cash_Ledger\" >2. On the use of cash, a debit entry number is generated and posted against that demand ID in the Electronic Liability Register Part-II as well as the Electronic Cash Ledger.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\/#3_In_case_of_full_payment_is_made_under_demand_order_raised_under_Section_20_of_IGST_Act_or_Section_74_of_CGST_SGST_Act_read_with_Section_21_of_UTGST_Act_An_entry_will_be_posted_in_the_Electronic_Liability_Register_Part_II_for_a_50_penalty_exemption\" >3. In case of full payment is made under demand order raised under Section 20 of IGST Act or Section 74 of CGST \/ SGST Act read with Section 21 of UTGST Act: An entry will be posted in the Electronic Liability Register Part II for a 50% penalty exemption.<\/a><\/li><\/ul><\/nav><\/div>\n<h5><span class=\"ez-toc-section\" id=\"What_is_the_use_of_cashInput_Tax_Credit_for_payment_of_demand_or_any_other_amount\"><\/span><b>What is the use of cash\/Input Tax Credit for payment of demand or any other amount?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_use_of_cash_ITC_for_payment_of_demand_is_about_the_payment_of_non-return_related_liabilities_These_liabilities_are_created_by_the_tax_authorities_through_the_generation_of_the_Demand_ID_which_is_a_reference_number_of_the_order_or_application_displayed_in_the_Electronic_Liability_Register_Part-II\"><\/span>The use of cash \/ ITC for payment of demand is about the payment of non-return related liabilities. These liabilities are created by the tax authorities through the generation of the Demand ID, which is a reference number of the order or application displayed in the Electronic Liability Register (Part-II).<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"From_which_account_payments_are_made_against_the_liabilities_of_a_particular_demand_ID\"><\/span><b>From which account payments are made against the liabilities of a particular demand ID?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Payments_against_the_liabilities_of_a_particular_demand_ID_can_be_made_using_the_following_book\"><\/span><b>Payments against the liabilities of a particular demand ID can be made using the following book:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><b><br \/><\/b><\/h5>\n<h4><span class=\"ez-toc-section\" id=\"Cash_balances_available_in_the_electronic_cashbook_Input_tax_credit_balance_available_in_the_electronic_credit_ledger\"><\/span>\n<ul>\n<li>Cash balances available in the electronic cashbook;&nbsp;<\/li>\n<\/ul>\n<ul>\n<li>Input tax credit balance available in the electronic credit ledger.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"How_does_the_taxpayer_know_about_the_outstanding_demands\"><\/span><b>How does the taxpayer know about the outstanding demands?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<div>\n<h4><span class=\"ez-toc-section\" id=\"Taxpayers_can_get_information_about_outstanding_demands_from_the_Electronic_Liability_Register_Part-II\"><\/span>Taxpayers can get information about outstanding demands from the Electronic Liability Register (Part-II).&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"After_entering_and_selecting_the_services_it_is_shown_in_the_table_where_the_taxpayer_needs_to_go_to_Ledger_then_he_will_be_able_to_see_Electronic_Liability_Register_Part_%E2%80%93_II_other_than_the_links_related_to_return_liability\"><\/span>After entering and selecting the services it is shown in the table where the taxpayer needs to go to Ledger then he will be able to see Electronic Liability Register (Part \u2013 II): other than the links related to return liability.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/div>\n<div><\/div>\n<h5><span class=\"ez-toc-section\" id=\"Who_can_utilizing_the_%E2%80%9CInput_tax_creditCash_for_payment_of_demand_or_any_other_amount%E2%80%9D\"><\/span><b>Who can utilizing the &#8220;Input tax credit\/Cash for payment of demand or any other amount&#8221;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"The_following_persons_may_have_the_utility_of_cashITC_for_payment_of_demand_or_amount\"><\/span><b>The following persons may have the utility of cash\/ITC for payment of demand or amount.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<div>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"GST_registration_holderRegistered_taxpayer_has_a_valid_GSTIN_Person_with_a_temporary_ID_Taxpayer_after_the_cancellation_of_registration_Authorized_Judicial_Tax_Officer\"><\/span>\n<ul>\n<li><a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\" target=\"_blank\"><font color=\"#085294\">GST registration<\/font><\/a> holder\/Registered taxpayer has a valid GSTIN<\/li>\n<\/ul>\n<ul>\n<li>Person with a temporary ID<\/li>\n<\/ul>\n<ul>\n<li>Taxpayer after the cancellation of registration&nbsp;<\/li>\n<\/ul>\n<ul>\n<li>Authorized \/ Judicial Tax Officer<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_are_the_pre-conditions_for_use_of_cash_ITC_for_payment_of_demand_or_any_other_amount\"><\/span><b>What are the pre-conditions for use of cash \/ ITC for payment of demand or any other amount?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Following_are_the_prerequisites_or_arrears_for_the_use_of_cash_ITC_for_payment_of_demand\"><\/span><b>Following are the prerequisites or arrears for the use of cash \/ ITC for payment of demand:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Demand_ID_has_already_been_generated_against_which_payment_is_yet_to_be_made_The_user_must_have_a_valid_user_ID_and_password_and_must_have_the_necessary_access_to_the_same\"><\/span>\n<ul>\n<li>Demand ID has already been generated against which payment is yet to be made.<\/li>\n<\/ul>\n<ul>\n<li>The user must have a valid user ID and password and must have the necessary access to the same.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/div>\n<div><\/div>\n<h5><span class=\"ez-toc-section\" id=\"What_are_the_details_displayed_to_the_taxpayer_after_selecting_the_Demand_ID\"><\/span><b>What are the details displayed to the taxpayer after selecting the Demand ID?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"The_following_details_are_displayed_after_the_user_selects_the_Demand_ID_%E2%80%93\"><\/span><b>The following details are displayed after the user selects the Demand ID: &#8211;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_Outstanding_Liability_for_Tax_Interest_Penalty_Fees_and_Others_against_Demand_IDs_selected_for_IGST_CGST_SGST_UTGST_Cess\"><\/span><b>1<\/b>. Outstanding Liability for Tax, Interest, Penalty, Fees, and Others against Demand IDs selected for IGST \/ CGST \/ SGST \/ UTGST \/ Cess<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_Balance_as_per_Electronic_Cash_Book\"><\/span><b>2<\/b>. Balance as per Electronic Cash Book<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"color: inherit; font-family: inherit; font-size: 16px;\"><b>3<\/b>. Balance as per electronic credit ledger<\/span><\/p>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_are_the_details_to_be_entered_by_the_taxpayer_after_selecting_the_demand_ID_for_payment\"><\/span><b>What are the details to be entered by the taxpayer after selecting the demand ID for payment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"After_selecting_the_demand_ID_for_payment_the_taxpayer_has_to_enter_the_following_details\"><\/span><b>After selecting the demand ID for payment, the taxpayer has to enter the following details:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_Amount_to_pay\"><\/span><b>1<\/b>. Amount to pay<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_Amount_to_be_paid_through_cash\"><\/span><b>2<\/b>. Amount to be paid through cash<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"3_Amount_to_be_paid_through_ITC\"><\/span><b>3<\/b>. Amount to be paid through ITC<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"How_does_the_taxpayer_get_relief_for_reduced_penalties_if_the_payment_is_made_within_the_period_specified_by_law\"><\/span><b>How does the taxpayer get relief for reduced penalties if the payment is made within the period specified by law?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_the_Demand_ID_is_created_under_Section_74_of_CGST_SGST_IGST_Cess_Act_then_by_law_the_GST_portal_shows_less_payment_liability_for_penalties_if_the_taxpayer_pays_as_per_the_following_conditions\"><\/span>If the Demand ID is created under Section 74 of CGST \/ SGST \/ IGST \/ Cess Act, then by law, the GST portal shows less payment liability for penalties, if the taxpayer pays, as per the following conditions:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_If_payment_is_being_made_within_30_days_from_the_date_of_communication_of_the_order_and\"><\/span><b>1<\/b>. If payment is being made within 30 days from the date of communication of the order and<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_The_taxpayer_is_making_full_payment_of_taxes_and_interest_by_GST_return_filing_as_stated_in_the_order\"><\/span><b>2<\/b>. The taxpayer is making full payment of taxes and interest&nbsp; by <a href=\"https:\/\/www.legalsalaah.com\/gst-return-filing.html\" target=\"_blank\"><font color=\"#085294\">GST return filing<\/font><\/a> as stated in the order;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_penalty_amount_displayed_is_50_of_the_amount_stated_in_the_order_and_the_remaining_50_penalty_is_waived_Accordingly_a_credit_entry_is_passed_in_the_Electronic_Liability_Register_%E2%80%93_Part_II\"><\/span>The penalty amount displayed is 50% of the amount stated in the order and the remaining 50% penalty is waived. Accordingly, a credit entry is passed in the Electronic Liability Register &#8211; Part II.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Can_a_taxpayer_make_payments_or_multiple_payments_against_a_particular_demand_ID\"><\/span><b>Can a taxpayer make payments or multiple payments against a particular demand ID?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Yes_the_GST_portal_allows_the_taxpayer_to_pay_against_a_particular_demand_ID_on_several_occasions_as_long_as_the_outstanding_payment_is_zero\"><\/span>Yes, the GST portal allows the taxpayer to pay against a particular demand ID on several occasions as long as the outstanding payment is zero.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Are_there_any_conditions_for_exemption_of_penalty_against_the_Demand_ID_for_the_taxpayer\"><\/span><b>Are there any conditions for exemption of penalty against the Demand ID for the taxpayer?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Only_if_the_payment_is_made_against_the_Demand_ID_which_is_made_under_Section_74_of_the_Act_within_a_specified_period_of_30_days_from_the_date_of_communication_of_the_order_the_taxpayer_is_eligible_for_exemption_of_50_of_the_penalty\"><\/span>Only if the payment is made against the Demand ID, which is made under Section 74 of the Act, within a specified period of 30 days from the date of communication of the order, the taxpayer is eligible for exemption of 50% of the penalty.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"The_following_conditions_must_also_be_met\"><\/span><b>The following conditions must also be met:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_the_demands_included_in_the_orders_are_paid_in_full_the_amount_of_the_penalty_waiver_will_be_considered\"><\/span>\n<ul>\n<li>If the demands included in the orders are paid in full, the amount of the penalty waiver will be considered.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_the_taxpayer_does_not_pay_the_reduced_penalty_with_tax_and_interest_within_30_days_then_no_entry_of_the_reduced_penalty_will_be_posted_in_the_Liability_Register_%E2%80%93_Part_II\"><\/span>\n<ul>\n<li>If the taxpayer does not pay the reduced penalty with tax and interest within 30 days, then no entry of the reduced penalty will be posted in the Liability Register &#8211; Part II.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Non-payment_of_any_amount_included_in_the_demand_for_%E2%80%9Cother%E2%80%9D_or_fee_will_not_be_considered_towards_eligibility_for_50_exemption_of_penalty_amount\"><\/span>\n<ul>\n<li>Non-payment of any amount included in the demand for &#8220;other&#8221; or fee will not be considered towards eligibility for 50% exemption of penalty amount.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"This_conference_will_be_held_for_every_demand_made_under_the_above-mentioned_section\"><\/span>\n<ul>\n<li>This conference will be held for every demand made under the above-mentioned section.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Such_admission_of_penalty_waiver_will_be_tagged_against_the_same_demand_for_which_payment_is_being_made\"><\/span>\n<ul>\n<li>Such admission of penalty waiver will be tagged against the same demand for which payment is being made.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"How_will_the_taxpayer_know_that_the_use_of_cash_ITC_has_been_successful\"><\/span><b>How will the taxpayer know that the use of cash \/ ITC has been successful?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"On_clicking_the_%E2%80%9CSet-off%E2%80%9D_button_if_the_payment_is_successful_a_success_message_with_PRN_Payment_Reference_Number_is_displayed_and_updated_to_all_concerned_leaders\"><\/span>On clicking the &#8220;Set-off&#8221; button, if the payment is successful, a success message with PRN (Payment Reference Number) is displayed and updated to all concerned leaders.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_is_the_payment_reference_number\"><\/span><b>What is the payment reference number?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_payment_reference_number_is_a_unique_reference_number_for_any_payment_transaction_made_on_the_GST_portal_which_is_posted_in_the_Electronic_Liability_Register_Part-II\"><\/span>The payment reference number is a unique reference number for any payment transaction made on the GST portal which is posted in the Electronic Liability Register Part-II.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Which_taxpayer_leaders_update_on_the_use_of_cash_ITC\"><\/span><b>Which taxpayer leaders update on the use of cash \/ ITC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_On_the_use_of_ITC_a_debit_entry_number_is_generated_and_posted_against_that_demand_ID_in_the_Electronic_Liability_Register_Part-II_as_well_as_the_Electronic_Credit_Ledger\"><\/span><b>1<\/b>. On the use of ITC, a debit entry number is generated and posted against that demand ID in the Electronic Liability Register Part-II as well as the Electronic Credit Ledger.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_On_the_use_of_cash_a_debit_entry_number_is_generated_and_posted_against_that_demand_ID_in_the_Electronic_Liability_Register_Part-II_as_well_as_the_Electronic_Cash_Ledger\"><\/span><b>2<\/b>. On the use of cash, a debit entry number is generated and posted against that demand ID in the Electronic Liability Register Part-II as well as the Electronic Cash Ledger.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"3_In_case_of_full_payment_is_made_under_demand_order_raised_under_Section_20_of_IGST_Act_or_Section_74_of_CGST_SGST_Act_read_with_Section_21_of_UTGST_Act_An_entry_will_be_posted_in_the_Electronic_Liability_Register_Part_II_for_a_50_penalty_exemption\"><\/span><b>3<\/b>. In case of full payment is made under demand order raised under Section 20 of IGST Act or Section 74 of CGST \/ SGST Act read with Section 21 of UTGST Act: An entry will be posted in the Electronic Liability Register Part II for a 50% penalty exemption.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The utilization of Input Tax Credit ITC\/cash for payment of demand is about the payment of non-return related liabilities in GST.<\/p>\n","protected":false},"author":1,"featured_media":504,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Use of cash\/ITC for Demand payment in 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