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CGST Act · Chapter X

Payment of Tax

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

Control cash ledger, credit ledger, interest, TDS/TCS and utilisation order.

Sections 49–53A8 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

  • Correct liability is only half the job; payment and utilisation rules determine how it is discharged.
  • Interest analysis must use the correct tax base and period.
  • TDS/TCS flows create reconciliation obligations beyond ordinary return filing.
Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 49Payment of tax, interest, penalty and other amountsOpen sectionSection 49AUtilisation of input tax credit subject to certain conditionsOpen sectionSection 49BOrder of utilisation of input tax creditOpen sectionSection 50Interest on delayed payment of taxOpen sectionSection 51Tax deduction at sourceOpen sectionSection 52Collection of tax at sourceOpen sectionSection 53Transfer of input tax creditOpen sectionSection 53ATransfer of certain amountsOpen section

Questions this chapter should answer

  • Can I use ITC to pay this liability?
  • What is the correct order of credit utilisation?
  • When does interest apply?
  • How should GST TDS or TCS be reconciled?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST Returns

Open the connected Finin2min repository or practical guide.

GST Common Portal Operations

Open the connected Finin2min repository or practical guide.

GST TCS Reconciliation for E-Commerce Sellers and Operators

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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