Rule 84 - Conditions for appearance

Practical example

A taxpayer has IGST credit, CGST liability and interest. Credit can offset eligible output tax under the utilisation order; interest must be paid in cash. SENIOR PROFESSIONAL ALERT A ledger balance is not a bank balance. Each transfer/use must be legally permitted and correctly mapped to tax head and GSTIN. SECTION 49A Utilisation of input tax credit subject to certain conditions BARE ACT - OPERATIVE TEXT 49A. Utilisation of input tax credit subject to certain conditions.-Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. DECODED IN SIMPLE LANGUAGE Requires integrated-tax credit to be fully utilised first towards integrated, central and State/UT tax before other ITC is used. Works with the prescribed order in rule 88A.

PRACTICAL EXAMPLE IGST credit is first applied to IGST; remaining IGST credit can then be allocated to CGST and SGST/UTGST in any order under rule 88A. SENIOR PROFESSIONAL ALERT Optimisation cannot override the mandatory IGST-first rule. SECTION 49B Order of utilisation of input tax credit BARE ACT - OPERATIVE TEXT 49B. Order of utilisation of input tax credit.-Notwithstanding anything contained in this Chapter and subject to the provisions of clause

(e) and clause

(f) of sub-section

(5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State ta

Professional alert

• Keep a matter-specific authorisation and identity/enrolment evidence. • Authorisation does not remove the taxpayer responsibility for facts and submissions. Forms and timeline matrix Form / control Legal basis Purpose Owner Timing CMP-08 Rule 62 Quarterly self-assessed composition statement Composition taxpayer 18th after quarter GSTR-4 Rule 62 Annual composition return Composition taxpayer 30 June from FY 2024-25 onwards GSTR-5 Rule 63 / section 39(5) NRTP return Non-resident taxable person 13 days after month-end or 7 days after validity, whichever earlier GSTR-5A Rule 64 Overseas OIDAR/online money-gaming return Specified overseas supplier 20th of succeeding month GSTR-6 Rule 65 / section 39(4) ISD return Input Service Distributor 13 days after month-end GSTR-7 Rule 66 TDS return including nil month GST deductor 10th of succeeding month GSTR-7A Rule 66 TDS certificate System / deductor record After validated GSTR-7 GSTR-8 Rule 67 / section 52 E-commerce TCS statement E-commerce operator Ordinarily 10th of succeeding month SMS filing Rule 67A Specified nil GSTR-1/GSTR-3B/CMP-08 Eligible registered person By applicable due date GSTR-3A Rule 68 / section 46 Non-filer notice Proper officer / system 15-day statutory response GSTR-9 Rule 80 / section 44 Annual return Eligible registered person 31 December following FY unless exempted/extended GSTR-9C Rule 80 / section 44 Self-certified reconciliation statement Prescribed class over threshold With annual return GSTR-10 Rule 81 / section 45 Final return Cancelled registrant 3 months from cancellation/order, whichever later GSTR-11 Rule 82 UIN inward-supply statement UIN holder With refund claim or on requisition PCT-01 / 02 Rule 83 Practitioner application and certificate Applicant / officer Event-driven PCT-03 / 04 Rule 83 Misconduct notice and order Officer / practitioner Proceeding-specific PCT-05 Rules 83 and 84 Authorisation / withdrawal / appearance Taxpayer / practitioner Before authorised activity or appearance

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Form / control Legal basis Purpose Owner Timing PCT-06 / 07 Rule 83B Surrender application and cancellation order Practitioner / officer Event-driven

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Amendment and source-control ledger ID Instrument Date/status Coverage Change / finding Treatment AMD-01 Notification 20/2019- Central Tax 23 April 2019 Rule 62 Recast composition statement/return mechanics around CMP-08 and annual GSTR-4. Historical and current chain AMD-02 Notification 82/2020- Central Tax 10 November 2020 Rule 62 Removed the separate 02/2019 service-scheme references from the current text. Omitted wording excluded AMD-03 Notification 12/2024- Central Tax 10 July 2024 Rule 62 Inserted 30 June GSTR-4 due date from FY 2024-25 onwards. Current operative overlay AMD-04 Notification 51/2023- Central Tax 29 September 2023 Rule 64 Expanded GSTR-5A rule for online money gaming and current OIDAR scope. Current operative text AMD-05 Notification 20/2024- Central Tax 8 October 2024; effective 1 November 2024 Rule 66 Inserted explicit tenth- day monthly GSTR-7 timeline. Current operative text AMD-06 Notification 38/2023- Central Tax 4 August 2023 Rule 67 Recast supplier availability of validated TCS details. Current operative text AMD-07 Notifications 38/2020, 58/2020 and 79/2020 2020 Rule 67A Built SMS filing for nil GSTR-3B, GSTR-1 and CMP-08. Current consolidated text AMD-08 Notification 19/2022- Central Tax 28 September 2022; effective 1 October 2022 Rules 69-77 and 79 Omitted legacy matching, MIS and GSTR-3 architecture. Current omission markers AMD-09 Notification 12/2024- Central Tax 10 July 2024 Rule 78 Added GSTR-1A amendments to operator-supplier matching. Current operative text AMD-10 Notification 30/2021- Central Tax 30 July 2021 Rule 80 Recast annual return and self-certified reconciliation framework. Current active-page text AMD-11 Notification 03/2019- Central Tax 29 January 2019 Rule 83 Practitioner activity, CBIC naming and examination-period changes. Current consolidated text AMD-12 Notification 60/2018- Central Tax 30 October 2018 Rule 83A Inserted practitioner examination framework. Current operative text AMD-13 Notification 33/2019- Central Tax 18 July 2019 Rule 83B Inserted surrender mechanism with later commencement clause. Active-page text; commencement evidence retained AMD-14 2025 post-scan Through 11/2025- Central Tax Rules 62-84 No 2025 Central Tax amendment identified for this rule range; 2025 notifications in this range principally included period- specific due-date extensions for GSTR-5/6/7/8. Notification index scan

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference CA / finance / tax professional case studies ID Case Facts Analysis References C-01 Composition annual return FY 2025-26 composition taxpayer plans GSTR-4 for 30 April. Use the 30 June due date under Rule 62 proviso, while CMP-08 remains quarterly by the 18th. Rule 62 C-02 Composition exit Taxpayer exits composition in August. File CMP-08 for the composition period by the 18th after the quarter and the period-specific GSTR-4 within Rule 62; manage regular-return cut-over separately. Rule 62 C-03 NRTP deadline conflict NRTP follows the twenty- day Rule 63 wording. Current section 39(5) is the higher-law control: 13 days after month-end or 7 days after registration validity, whichever earlier. Section 39(5); Rule 63 C-04 Overseas gaming supplier Foreign platform supplies online money gaming to India. Test registration and file GSTR-5A by the 20th where Rule 64 applies. IGST special registration; Rule 64 C-05 ISD return Head office distributes credit but waits until the 20th. Section 39(4) requires GSTR-6 within 13 days after month-end. Section 39(4); Rule 65 C-06 Nil TDS month Government deductor made no deductions. Current section 39(3) still requires the monthly return; file GSTR-7 by the Rule 66 date. Section 39(3); Rule 66 C-07 TCS extension Operator assumes a past disaster extension is permanent. Use the ordinary section 52 date unless a current period-specific notification applies. Section 52; Rule 67 C-08 SMS nil filing Taxpayer has nil turnover but an interest amount. SMS nil route is unavailable because all tables are not nil. Rule 67A C-09 GSTR-3A Non-filer ignores automated notice. File within 15 days and address late fee/interest; otherwise best-judgment action may follow. Sections 46,62; Rule 68 C-10 Old MIS notice Current-period notice relies on Rule 71 MIS-1 mismatch. Rule 71 is omitted for current periods; identify the current statutory and rule basis. Rule 71; Notification 19/2022 C-11 Platform mismatch Supplier changes place-of- supply detail through GSTR-1A. Rule 78 matching must use GSTR-1 as amended by GSTR-1A. Rule 78 C-12 Annual return exemption Small taxpayer assumes permanent exemption. Verify the financial-year- specific notification and class conditions. Section 44; Rule 80 C-13 GSTR-9C delay GSTR-9 filed but required GSTR-9C delayed. Analyse the complete annual filing set and late fee under Circular 246/03/2025-GST. Rule 80; Circular 246/03/2025-GST C-14 Three-year annual bar Very old annual return remains unfiled. Section 44(2) creates an outer bar unless notified relaxation applies; liability and proceedings remain separate. Section 44(2) C-15 Cancelled GSTIN Cancellation order follows effective cancellation date by two weeks. GSTR-10 is due three months from the later order date. Section 45; Rule 81 C-16 UIN refund Embassy seeks refund without GSTR-11 invoice details. Furnish GSTR-11 with the refund claim and reconcile supplier records. Rule 82 C-17 Practitioner scope Practitioner files cancellation application without taxpayer consent. Specified high-impact applications cannot proceed until taxpayer confirmation. Rule 83(8) C-18 Misconduct Practitioner repeatedly submits fabricated PCT-03 notice, hearing and PCT-04 order process Rule 83(4)-(5)

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference ID Case Facts Analysis References evidence. applies; appeal within 30 days. C-19 Exam unfair means Candidate tampers with examination software. NACIN may disqualify after considering representation. Rule 83A C-20 Surrender Practitioner simply stops accepting clients. Submit PCT-06 and obtain PCT-07 cancellation; close mandates and access. Rule 83B C-21 Appearance Practitioner appears at hearing without mandate copy. Produce PCT-05 if required by the authority. Rule 84 C-22 Taxpayer responsibility Practitioner files an inaccurate annual return. Section 48(3) keeps responsibility with the registered person. Section 48; Rule 83 C-23 Rule 80 form reference Composition taxpayer assumes GSTR-9A is operational because Rule 80 mentions it. Check the current section 44 architecture, annual notification and portal form before filing. Rule 80 C-24 Rule 78 versus Rule 79 Operator-supplier mismatch arises. Rule 78 remains active; Rule 79 MIS process is omitted. Use current section 52, portal and demand route. Rules 78-79

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Finin2min Q&A Question Answer What is the quarterly composition statement? FORM GST CMP-08. When is CMP-08 ordinarily due? The 18th day after the quarter. When is annual GSTR-4 due from FY 2024-25 onwards? 30 June following the financial year. What is the current NRTP statutory deadline? 13 days after month-end or 7 days after registration validity, whichever earlier. Which form applies to overseas OIDAR and online money gaming? FORM GSTR-5A. What is the ISD return? FORM GSTR-6. What is the ISD statutory due date? Within 13 days after month-end. Is GSTR-7 required for a nil TDS month? Yes, under the current section 39(3) framework. When is GSTR-7 ordinarily due? The 10th day of the succeeding month. Which certificate follows GSTR-7? FORM GSTR-7A. Which statement reports e-commerce TCS? FORM GSTR-8. Can every nil month be filed by SMS? Only if every relevant table of the specified form is nil or blank. Which forms can use Rule 67A SMS? Specified nil GSTR-3B, GSTR-1 and CMP-08. What is the non-filer notice? FORM GSTR-3A. How long does section 46 allow after notice? 15 days. Are Rules 69 to 77 current? No. They were omitted from 1 October 2022. Is Rule 78 current? Yes. It matches GSTR-8 with GSTR-1 as amended by GSTR-1A, if any. Is Rule 79 current? No. It was omitted from 1 October 2022. What is the normal annual return? FORM GSTR-9, subject to exemptions. When is GSTR-9 ordinarily due? 31 December following the financial year. Who furnishes GSTR-9C? The prescribed class above the applicable turnover threshold; the current rule states over ₹5 crore. Is GSTR-9C auditor-certified? The current framework uses a self-certified reconciliation statement. What is the annual-return outer bar? Ordinarily three years from due date, subject to notified relaxation. What is the final return? FORM GSTR-10. What is the GSTR-10 deadline? Three months from cancellation or cancellation order, whichever later. Which form does a UIN holder use? FORM GSTR-11. Which form applies for practitioner enrolment? FORM GST PCT-01; certificate in PCT-02. How is a practitioner authorised? FORM GST PCT-05. Does practitioner filing shift responsibility? No. Correctness remains the taxpayer responsibility. What is the practitioner examination pass mark? 50 per cent. How does a practitioner surrender enrolment? PCT-06 application followed by PCT-07 cancellation order. What must support practitioner appearance? Enrolment and, if required, PCT-05 authorisation.

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Remaining chapters and batches Batch / phase Coverage Chapters / layer Core deliverable P0-R06 Rules 85-97A Chapter X Payment of Tax + Chapter XI Refunds Electronic ledgers, challans, liability/ITC mismatch controls, refund applications, provisional refund and Consumer Welfare Fund. P0-R07 Rules 98-121 Chapters XII-XIV Assessment, audit, special audit, inspection, search, seizure, arrest and related forms. P0-R08 Rules 122-164 Chapters XV-XXI Demands, recovery, liability in special cases, advance ruling, appeals, revision, offences, transition and miscellaneous provisions. P2 Circulars, Instructions and Orders Master Cross-cutting Current/historical circulars, instructions, orders, supersession and topic mapping. P3 Forms and Portal Handbook Cross-cutting Form-by-form legal basis, filing owner, timeline, evidence and portal controls. P4 Allied GST Acts IGST, UTGST and Compensation Cess Statute, rules, notifications, practical decode and cross-links. P5 Case-law and GSTAT Tracker Judicial layer Supreme Court, High Courts, advance rulings and GSTAT status with issue taxonomy. P6 State/UT and Portal Overlays Operational layer State notifications, local procedures, advisories and controlled implementation notes.

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Official source register ID Authority Source URL Status Use SRC-01 CBIC Tax Information Portal Rules 62-68 and 67A active pages https:// taxinformation.cbic.go v.in/content/html/ tax_repository/gst/ rules/cgst_rules/ active/chapter8/ rule62_v1.00.html A2 - Official active pages Composition and special return mechanics SRC-02 CBIC Tax Information Portal Rules 69-79 active pages https:// taxinformation.cbic.go v.in/content/html/ tax_repository/gst/ rules/cgst_rules/ active/chapter8/ rule69_v1.00.html A2 - Official status pages Omissions and active Rule 78 SRC-03 CBIC Tax Information Portal Rule 80 active page https:// taxinformation.cbic.go v.in/content/html/ tax_repository/gst/ rules/cgst_rules/ active/chapter8/ rule80_v1.00.html A2 - Official active page Annual return and reconciliation text SRC-04 CBIC Tax Information Portal Rules 81-84, 83A and 83B active pages https:// taxinformation.cbic.go v.in/content/html/ tax_repository/gst/ rules/cgst_rules/ active/chapter8/ rule81_v1.00.html A2 - Official active pages Final return, UIN and practitioner framework SRC-05 GST Council Central Tax notification index https:// www.gstcouncil.gov.in/ cgst-tax-notification Official notification index Post-2024 and 2025 amendment/due-date scan; page last updated 1 July 2026 SRC-06 India Code Central Goods and Services Tax Act, 2017 https:// www.indiacode.nic.in/ A3 - Official statute Sections 39, 44-48, 51 and 52 SRC-07 CBIC Circular 246/03/2025- https:// www.gstcouncil.gov.in/ circulars Official circular layer Annual return and GSTR-9C late-fee clarification Release gates Gate Test Status Evidence RG-01 Rules 62-84 sequence complete PASS 26 rule and lettered-rule cards included. RG-02 Official current/status pages mapped PASS Current active pages, omission pages and source statuses recorded. RG-03 Act-rule conflicts surfaced PASS Rule 63 twenty-day wording is separated from current section 39(5) deadline. RG-04 Omitted rules isolated PASS Rules 69-77 and 79 are clearly marked omitted from 1 October 2022. RG-05 Rule 78 preserved as operative PASS GSTR-1A amendment and current mismatch route distinguished from omitted Rule 79. RG-06 Annual-return operating overlays PASS Section 44 outer bar, exemptions, GSTR-9C and Circular 246 controls included. RG-07 Practitioner framework complete PASS Rules 83, 83A, 83B and 84 with PCT forms and taxpayer responsibility included. RG-08 Cases and Q&A PASS 24 cases and 32 Q&A items included. RG-09 Structured and website outputs PASS CSV, JSON, HTML and spreadsheet tracker included. RG-10 Remaining roadmap disclosed PASS Rules and repository phases after P0-R05 are listed. RG-11 Document render and PDF preflight PENDING Completed during final production. RG-12 Integrity and ZIP test PENDING Completed after package

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Gate Test Status Evidence assembly.

Finin2min | P0-R05 Cheat Sheet Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference FININ2MIN GST RULES Rules 62 to 84 Cheat Sheet Return forms, omitted-rule status and practitioner controls P0-R05 Control Result Composition CMP-08 + annual GSTR-4 Special monthly returns GSTR-5 / 5A / 6 / 7 / 8 Annual/final/UIN GSTR-9 / 9C / 10 / 11 Omitted rules 69-77 and 79 Practitioner forms PCT-01 to PCT-07 Legal cut-off 1 July 2026 Official Gazette, the CGST Act, official rule pages, applicable notifications, portal controls and transaction facts prevail. Authors: CA Nikhil Gupta and Kajri Singh

Finin2min | P0-R05 Cheat Sheet Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Form-at-a-glance Taxpayer / event Form Ordinary timing Red flag Composition quarter CMP-08 18th after quarter Cash-ledger payment Composition year GSTR-4 30 June from FY 2024-25 Do not use 30 April NRTP GSTR-5 13 days / 7 days earlier Act overrides Rule 63 timing Overseas digital/gaming GSTR-5A 20th Recipient and place-of-supply tests ISD GSTR-6 13 days Section 20/rule 39 reconciliation TDS GSTR-7 10th Nil month filing E-commerce TCS GSTR-8 10th Seller/platform mismatch Annual GSTR-9/9C 31 December Exemption and 3-year bar Cancellation GSTR-10 3 months from later trigger Periodic returns remain due UIN refund GSTR-11 With refund claim Invoice-level evidence

Finin2min | P0-R05 Cheat Sheet Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Current versus omitted rules Group Status Use Rules 62-68 and 67A Operative Special returns, SMS filing and non-filer notice. Rules 69-77 Omitted from 1 October 2022 Historical periods only. Rule 78 Operative GSTR-8 versus GSTR-1/GSTR-1A matching. Rule 79 Omitted from 1 October 2022 Do not use old MIS-3/MIS-4 route. Rules 80-84, 83A and 83B Operative / source-controlled Annual/final/UIN and practitioner framework. Act-rule priority alerts • Current section 39(5) gives the NRTP deadline; do not rely on Rule 63 twenty-day wording. • Section 46 gives 15 days after GSTR-3A. • Section 44 controls annual exemptions and the three-year outer filing bar. • Section 48 keeps responsibility with the registered person even when a practitioner files.

Finin2min | P0-R05 Cheat Sheet Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference GST practitioner workflow Remaining Rules batches Batch Rules Theme P0-R06 Rules 85-97A Electronic ledgers, challans, liability/ITC mismatch controls, refund applications, provisional refund and Consumer Welfare Fund. P0-R07 Rules 98-121 Assessment, audit, special audit, inspection, search, seizure, arrest and related forms. P0-R08 Rules 122-164 Demands, recovery, liability in special cases, advance ruling, appeals, revision, offences, transition and miscellaneous provisions.

Finin2min | P0-R05 Source Status Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference FININ2MIN GST RULES P0-R05 Source-status notice Rules 62 to 84 P0-R05 Control Result Release decision Source-controlled special-return and practitioner volume Current/active cards 16 Omitted-status cards 10 Key conflict Rule 63 vs section 39(5) Active matching rule Rule 78 Legal cut-off 1 July 2026 Official Gazette, the CGST Act, official rule pages, applicable notifications, portal controls and transaction facts prevail. Authors: CA Nikhil Gupta and Kajri Singh

Finin2min | P0-R05 Source Status Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Treatment Layer Treatment Current rule text Presented separately from decode, examples and portal practice. Omitted rules Rules 69-77 and 79 shown only as omission markers and historical references. Rule 63 deadline Act-level thirteen-day control disclosed prominently. Annual forms Rule 80 form references read with current section 44, notifications and portal availability. Rule 83B Active page used with an explicit commencement-chain note. Remaining Rules Not certified by this volume; P0-R06 to P0-R08 remain. Professional disclaimer Verify the current Gazette, CGST Act, official rule page, notification, circular, portal calendar and transaction facts before reliance.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 FININ2MIN GST RULES Remaining CGST Rules - Consolidated Edition P0-R06 to P0-R08 | Rules 85 to 164 Legal cut-off Source hierarchy Purpose 1 July 2026 Act > Gazette > active rule page Professional reference finin2min.com

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Consolidated architecture P0-R06 - Rules 85 to 97A Payment, Electronic Ledgers and Refunds  Electronic liability, credit and cash ledgers  ITC utilisation, blocking and 1% cash controls  Interest, GSTR-1/GSTR-3B and GSTR-2B mismatch controls  Refund applications, formulas, sanctions, export refunds and Consumer Welfare Fund P0-R07 - Rules 98 to 121 Assessment, Audit, Advance Ruling, Appeals and Transition  Provisional, scrutiny, best-judgment and summary assessment  Departmental and special audit  AAR/AAAR applications and rulings  First appeal, revision, GSTAT, High Court and authorised representatives  Legacy transitional credit and recovery P0-R08 - Rules 122 to 164 Anti-profiteering Legacy, E-way Bill, Enforcement, Recovery and Miscellaneous  Anti-profiteering legacy and institutional transition  E-way bill and interception controls  Inspection, search, seizure and provisional release  Demand forms, recovery, attachment, auction and instalments  Compounding, consent-based information sharing and section 128A closure High-impact current controls  Rule 86B: Clause (f) exception for non-manufacturers dealing in rule 31D goods applies from 1 February 2026 under Notification 20/2025-Central Tax.  Rule 87: Rule 87(4) text referring to rule 16A was inserted by Notification 07/2025-Central Tax but its commencement remains notification-dependent; do not treat the clause as commenced without the operative notification.  Rule 88B: Interest architecture now reads with section 74A for relevant periods from 1 November 2024.  Rule 88C: GSTR-1A is part of the outward-liability comparison architecture.  Rule 89: Refund rules incorporate 2024 price-revision and documentation changes; sub-rules 4A/4B references were removed by Notification 20/2024-Central Tax.  Rule 96: Rule 96(10) was omitted by Notification 20/2024-Central Tax.  Rule 96A: GSTR-1A amendments and FEMA-permitted service realisation periods must be considered.  Rule 121: Notification 20/2024-Central Tax aligned recovery with section 74A from 1 November 2024.  Rule 142: Current demand forms and procedure include section 74A and DRC-03A / DRC-01A controls.  Rule 163: Current information-sharing architecture includes the GSTR-1A alignment and notified recipient systems.  Rule 164: Notification 11/2025-Central Tax inserted mixed-period relief, no-refund and partial appeal-intimation mechanics. Status classes ACTIVE / CURRENT TEXT: Ordinary operative Rule text, subject to Act/Gazette and transaction facts. COMMENCEMENT CHECK: Text exists but a commencement notification must be confirmed. LEGACY TRANSITIONAL: Historical transition Rule; court/portal reopening and original-period law control. LEGACY / INSTITUTIONAL TRANSITION: Retained for pending matters and savings; current forum notifications control. OMITTED: Do not use as current operative law.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Repository completion after this package  P2 - Circulars / Instructions / Orders: Cross-cutting instrument master  P3 - Forms and Portal Handbook: Form, owner, deadline, evidence and portal controls  P4 - IGST / UTGST / Compensation Cess: Allied Acts and notifications  P5 - Case law and GSTAT: Issue-wise authority and status tracker  P6 - State / UT and portal overlays: Local and operational layer Official sources GST Council Central Tax notification index Each Rule card and the Excel/CSV registers contain the corresponding CBIC active-rule URL. Professional boundary The official Gazette, legally applicable statute and Rules, State/UT counterpart, delegation, portal status, transaction evidence and binding judicial law prevail. The package is designed for structured research, compliance and professional review; it is not a substitute for a fact-specific legal opinion.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 FININ2MIN GST RULES P0-R06 - Rules 85 to 97A Payment, Electronic Ledgers and Refunds Legal cut-off Source hierarchy Purpose 1 July 2026 Act > Gazette > active rule page Professional reference finin2min.com

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Publication boundary Official law controls This volume is a source-controlled professional reference to Rules 85 to 97A. It does not replace the CGST Act, Gazette notifications, the official active rule pages, State/UT law, current portal functionality or transaction-specific legal advice. Source-annexure note The detailed source annexure incorporated in the complete book was produced with a 29 June 2026 cut-off. This guide carries the 1 July 2026 control layer and isolates the later/current points identified from official active pages and Gazette notifications, including Notification 07/2025, Notification 11/2025 and the rule-specific active-page notes. Coverage map  Electronic liability, credit and cash ledgers  ITC utilisation, blocking and 1% cash controls  Interest, GSTR-1/GSTR-3B and GSTR-2B mismatch controls  Refund applications, formulas, sanctions, export refunds and Consumer Welfare Fund How to use this volume 1. Read the Rule card and status first. 2. Use the source annexure for the consolidated text and linked Act context. 3. Check the amendment ledger for commencement, omission and substituted text. 4. Apply the forms/timelines matrix and preserve the evidence listed. 5. For a live matter, check the latest Gazette, portal advisory, jurisdiction and binding judicial law.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Rule-by-rule professional control cards Payment of Tax RULE 85 Electronic Liability Register Status: ACTIVE / CURRENT TEXT Professional control: Electronic liability register in PMT-01 records return, demand and other liabilities; current forms include negative-liability adjustments where prescribed. Forms / records: PMT-01 | PMT-04 Official page: CBIC active rule text RULE 86 Electronic Credit Ledger Status: ACTIVE / CURRENT TEXT Professional control: Electronic credit ledger PMT-02 records eligible ITC and permitted debits. Notification 20/2024 removed the former rule 96(10)-linked recredit restriction reference. Forms / records: PMT-02 | PMT-03 | PMT-04 Official page: CBIC active rule text RULE 86A Conditions of use of amount available in electronic credit ledger Status: ACTIVE / CURRENT TEXT Professional control: Commissioner/authorised officer may block suspected fraudulent/ineligible credit on recorded reasons for up to one year; use must be proportionate and evidence-based. Official page: CBIC active rule text RULE 86B Restrictions on use of amount available in electronic credit ledger Status: ACTIVE / CURRENT TEXT Professional control: Specified taxpayers generally cannot use ITC beyond 99% of output tax liability, subject to income-tax, refund, cash-payment and Government/PSU/statutory-body exceptions. From 1 February 2026 the notified RSP valuation category under rule 31D has a targeted exception. Current alert: Clause (f) exception for non- manufacturers dealing in rule 31D goods applies from 1 February 2026 under Notification 20/2025-Central Tax. Official page: CBIC active rule text

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 RULE 87 Electronic Cash Ledger Status: ACTIVE / CURRENT TEXT Professional control: Electronic cash ledger PMT-05, challan validity, payment modes, over-the-counter limits and PMT-09 transfers apply; portal/payment date evidence should be retained. Forms / records: PMT-03 | PMT-04 | PMT-05 | PMT-06 | PMT-07 | PMT-09 Current alert: Rule 87(4) text referring to rule 16A was inserted by Notification 07/2025-Central Tax but its commencement remains notification-dependent; do not treat the clause as commenced without the operative notification. Official page: CBIC active rule text RULE 88 Identification number for each transaction Status: ACTIVE / CURRENT TEXT Professional control: Electronic liability discharge follows statutory order; credit/cash posting must match the liability register. Official page: CBIC active rule text RULE 88A Order of utilization of input tax credit Status: ACTIVE / CURRENT TEXT Professional control: After full discharge of IGST liability, remaining IGST credit may be used toward CGST and SGST/UTGST in any order and proportion before CGST/SGST credit. Official page: CBIC active rule text RULE 88B Manner of calculating interest on delayed payment of tax Status: ACTIVE / CURRENT TEXT Professional control: Current interest computation separates delayed-return cash liability from wrongly availed-and-utilised ITC and includes section 74A references from 1 November 2024. Current alert: Interest architecture now reads with section 74A for relevant periods from 1 November 2024. Official page: CBIC active rule text RULE 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Status: ACTIVE / CURRENT TEXT Professional control: DRC-01B compares GSTR-1/GSTR-1A/IFF liability with GSTR-3B; payment or reasoned response is required to avoid filing restriction/escalation. Forms / records: DRC-01B Current alert: GSTR-1A is part of the outward-liability comparison architecture. Official page: CBIC active rule text RULE 88D Manner of dealing with difference in input tax credit available in auto-generated statement and that Status: ACTIVE / CURRENT TEXT Professional control: DRC-01C compares GSTR-3B ITC with GSTR-2B beyond system parameters; pay/reverse with interest or provide evidence-based explanation. Forms / records: DRC-01C Official page: CBIC active rule text Refund RULE 89 Application for refund of tax, interest, penalty, fees or any other amount Status: ACTIVE / CURRENT TEXT Professional control: Current RFD-01 rule includes cash- ledger, wrong-head, unregistered cancellation, export price-revision and detailed documentary routes. Notification 20/2024 omitted sub-rules 4A/4B and corresponding formula exclusions. Forms / records: RFD-01 Current alert: Refund rules incorporate 2024 price- revision and documentation changes; sub-rules 4A/4B references were removed by Notification 20/2024-Central Tax. Official page: CBIC active rule text RULE 90 Acknowledgement Status: ACTIVE / CURRENT TEXT Professional control: Cash-ledger refund is acknowledged electronically; other claims are scrutinised for completeness, generally within 15 days. Deficiency memo requires a fresh application under current process. Forms / records: RFD-01 | RFD-01W | RFD-02 | RFD-03 | RFD-04 | RFD-05 | RFD-07 | RFD-08 Official page: CBIC active rule text

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 RULE 91 Grant of provisional refund Status: ACTIVE / CURRENT TEXT Professional control: Chapter XI · Refunds · © 2026 Qualifying zero-rated claims may receive 90% provisional refund within seven days of acknowledgement, subject to prosecution condition and current statutory scope. Forms / records: RFD-04 | RFD-05 Official page: CBIC active rule text RULE 92 Order sanctioning refund Status: ACTIVE / CURRENT TEXT Professional control: RFD-06 sanctions/rejects/refunds, RFD-07 handles withholding/adjustment and RFD-08/RFD-09 secure notice and hearing before rejection. Forms / records: RFD-05 | RFD-06 | RFD-07 | RFD-08 | RFD-09 Official page: CBIC active rule text RULE 93 Credit of the amount of rejected refund claim Status: ACTIVE / CURRENT TEXT Professional control: Rejected/debited ITC is recredited through PMT-03 after final rejection/withdrawal conditions and undertaking against further challenge, as applicable. Forms / records: PMT-03 Official page: CBIC active rule text RULE 94 Order sanctioning interest on delayed refunds Status: ACTIVE / CURRENT TEXT Professional control: Interest on delayed refund is ordered electronically and credited to the bank account confirmed on the portal. Forms / records: RFD-05 Official page: CBIC active rule text RULE 95 Refund of tax to certain persons Status: ACTIVE / CURRENT TEXT Professional control: Specialised agency/UIN refund is filed quarterly with prescribed statement, certificates and six-month period, subject to notification conditions.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Forms / records: RFD-02 | RFD-10 Official page: CBIC active rule text RULE 95A Refund of taxes to retail outlets in the departure area of an international airport Status: OMITTED - historical reference only Professional control: Omitted; retain only for historical consumer refund analysis. Official page: CBIC active rule text RULE 96 Refund of integrated tax paid on goods or services exported out of India Status: ACTIVE / CURRENT TEXT Professional control: Shipping bill is deemed export- refund application for IGST-paid goods when manifest and valid return conditions are met. Rule 96(10) was omitted by Notification 20/2024 on 8 October 2024. Forms / records: RFD-01 | RFD-06 | RFD-07 | RFD-11 Current alert: Rule 96(10) was omitted by Notification 20/2024-Central Tax. Official page: CBIC active rule text RULE 96A Export of goods or services under bond or Letter of Undertaking Status: ACTIVE / CURRENT TEXT Professional control: Current LUT/Bond rule uses three months for goods and, for services, the later of one year or FEMA- permitted period, with extensions; GSTR-1A amendments are recognised. Forms / records: RFD-11 Current alert: GSTR-1A amendments and FEMA- permitted service realisation periods must be considered. Official page: CBIC active rule text RULE 96B Recovery of export refund where export proceeds are not realised Status: ACTIVE / CURRENT TEXT Professional control: Export refund is recoverable to the extent export proceeds are not realised within FEMA- permitted period, subject to RBI write-off/relaxation provisions and re-refund on later realisation. Official page: CBIC active rule text

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 RULE 96C Bank account for credit of refund Status: COMMENCEMENT CHECK - active page carries notification-dependent commencement note Professional control: Refund bank account must be in applicant name and PAN-linked; proprietorship PAN- Aadhaar condition applies. Official page: CBIC active rule text RULE 97 Consumer Welfare Fund Status: ACTIVE / CURRENT TEXT Professional control: Consumer Welfare Fund committee, grant purposes, application, monitoring and accounts apply. Official page: CBIC active rule text RULE 97A Manual filing and processing Status: ACTIVE / CURRENT TEXT Professional control: Chapter XI · Refunds · © 2026 Electronic references include permitted manual filing/issuance for processes where manual mode is authorised. Official page: CBIC active rule text

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Forms, timelines and evidence Form / record Purpose Timing Evidence / control PMT-01 Electronic liability register Continuous Reconcile return, voluntary and adjudicated liabilities. PMT-02 Electronic credit ledger Continuous Credit entry, utilisation, blocking and recredit evidence. PMT-06 Tax payment challan 15-day challan validity Preserve CIN and bank debit evidence. PMT-07 Payment grievance When CIN/credit fails Escalate bank or gateway failure. PMT-09 Cash-ledger transfer On portal request Check unpaid liability before distinct-person transfer. DRC-01B Outward-liability mismatch Within portal-prescribed response window Pay or provide reasoned reconciliation. DRC-01C ITC mismatch Within portal-prescribed response window Reverse/pay or substantiate difference. RFD-01 Refund application Usually within section 54 limitation Determine claimant, category and relevant date first. RFD-02 / RFD-03 Acknowledgement / deficiency Ordinarily 15 days for completeness review Deficiency may require fresh application. RFD-04 / RFD-05 Provisional refund / payment Seven days after acknowledgement for qualifying claims Check prosecution and risk conditions. RFD-06 to RFD-09 Sanction, withholding and hearing Order-specific Natural justice before rejection. RFD-11 LUT / bond Before export without payment Monitor goods and service realisation periods.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Professional case studies Case 1: Blocked ITC without reasons Facts: Credit ledger is blocked by a generic portal entry. Question: Can the taxpayer seek relief? Analysis: Obtain the recorded reasons and source material, test rule 86A formation of belief and one-year cessation, and seek speaking review without using the blocked amount. References: Rule 86A Case 2: Rule 86B monthly threshold Facts: Taxable non-zero-rated supplies exceed Rs 50 lakh in one month. Question: Is 1% cash always compulsory? Analysis: Test every statutory exception, including cumulative cash payment and the rule 31D-specific clause, before computing the minimum cash component. References: Rule 86B Case 3: Temporary ID payment Facts: An unregistered person receives a payment demand. Question: How is payment made? Analysis: Use the legally available temporary identification route; separately verify commencement of the rule 16A- linked wording in rule 87(4). References: Rule 87 Case 4: GSTR-1 versus GSTR-3B mismatch Facts: Credit notes were reported in GSTR-1A but not reflected in the system comparison. Question: How should DRC-01B be answered? Analysis: Reconcile GSTR-1, GSTR-1A, GSTR-3B and ledger entries invoice-wise and explain timing or tax-head differences. References: Rule 88C Case 5: ITC mismatch with imports Facts: GSTR-3B ITC exceeds GSTR-2B because of bill-of-entry credit. Question: Should the difference be reversed? Analysis: No automatic reversal. Provide bill-of-entry, ICEGATE and receipt evidence and map items outside supplier GSTR-1 reporting. References: Rule 88D Case 6: Wrong-head tax refund Facts: CGST/SGST was paid and the supply is later held inter-State. Question: What limitation applies? Analysis: Use section 77/IGST section 19 and rule 89(1A); compute limitation from payment of correct tax. References: Rule 89 Case 7: Export price increase Facts: Export price is revised upward after IGST refund.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Question: Can additional IGST be refunded? Analysis: Use rule 89(1B), supplementary invoice, additional tax/interest payment and foreign-remittance reconciliation. References: Rule 89 Case 8: Deficiency memo Facts: RFD-03 is issued after the original limitation date. Question: Is the claim automatically lost? Analysis: Review whether the original filing was complete, challenge an unlawful deficiency where appropriate, and file the fresh application promptly with limitation arguments preserved. References: Rule 90 Case 9: Provisional refund risk Facts: Exporter has an old prosecution exceeding the statutory threshold. Question: Is 90% provisional refund automatic? Analysis: No. Test the prosecution condition and reasoned withholding provisions. References: Rule 91 Case 10: Rejected ITC refund Facts: A refund is rejected and the taxpayer does not appeal. Question: How is ITC restored? Analysis: Use rule 93 and PMT-03 after finality/undertaking requirements are satisfied. References: Rule 93 Case 11: Export proceeds delay Facts: Service export proceeds are received after one year but within RBI-permitted period. Question: Is refund recoverable? Analysis: Apply the later FEMA-permitted period under rule 96A and rule 96B, supported by bank/RBI evidence. References: Rules 96A-96B Case 12: PAN-bank mismatch Facts: Refund bank account is in a group company name. Question: Can refund be credited? Analysis: No. Use an applicant-name, PAN-linked account meeting rule 96C conditions. References: Rule 96C

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Finin2min Q&A 1. What is PMT-01? The electronic liability register for tax, interest, penalty, late fee and other amounts. 2. Can blocked ITC under rule 86A continue indefinitely? No. The rule contains a one-year cessation, without prejudice to separate lawful proceedings. 3. Does rule 86B apply whenever turnover exceeds Rs 50 lakh? It applies by monthly taxable-supply value and is subject to specified exceptions. 4. Can the cash ledger be transferred between tax heads? Yes through PMT-09, subject to statutory and portal conditions. 5. Can cash be transferred to a distinct person? The rule permits specified CGST/IGST transfers if no unpaid liability exists. 6. Is GSTR-2B alone conclusive for ITC eligibility? No. Sections 16, 17, 38 and documentary/receipt/payment conditions still apply. 7. Does DRC-01B create a final demand? No. It is a mismatch intimation; lawful demand procedure still governs recovery. 8. Who may file a wrong-head tax refund? The person who paid the tax, subject to section 77/IGST section 19 and rule 89(1A). 9. When is a deficiency memo issued? After completeness scrutiny of a non-cash-ledger refund application, ordinarily within the rule 90 period. 10. Is provisional refund always 90%? It is 90% for qualifying zero-rated claims, subject to statutory conditions. 11. When is rejected ITC recredited? After final rejection or the prescribed undertaking/withdrawal conditions, through PMT-03. 12. What happened to rule 95A? It is omitted and should be used only for historical analysis. 13. Is rule 96(10) still operative? No. It was omitted by Notification 20/2024-Central Tax. 14. What period applies to export-of-service realisation? The later of the rule period and FEMA/RBI-permitted period as provided in current rule 96A. 15. Can refund go to a group-company bank account? No. Rule 96C requires the applicant-name/PAN-linked account.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Official-source register GST Council - Central Tax notification index  Rule 85: Electronic Liability Register  Rule 86: Electronic Credit Ledger  Rule 86A: Conditions of use of amount available in electronic credit ledger  Rule 86B: Restrictions on use of amount available in electronic credit ledger  Rule 87: Electronic Cash Ledger  Rule 88: Identification number for each transaction  Rule 88A: Order of utilization of input tax credit  Rule 88B: Manner of calculating interest on delayed payment of tax  Rule 88C: Manner of dealing with difference in liability reported in statement of outward supplies and that reported  Rule 88D: Manner of dealing with difference in input tax credit available in auto-generated statement and that  Rule 89: Application for refund of tax, interest, penalty, fees or any other amount  Rule 90: Acknowledgement  Rule 91: Grant of provisional refund  Rule 92: Order sanctioning refund  Rule 93: Credit of the amount of rejected refund claim  Rule 94: Order sanctioning interest on delayed refunds  Rule 95: Refund of tax to certain persons  Rule 95A: Refund of taxes to retail outlets in the departure area of an international airport  Rule 96: Refund of integrated tax paid on goods or services exported out of India  Rule 96A: Export of goods or services under bond or Letter of Undertaking  Rule 96B: Recovery of export refund where export proceeds are not realised  Rule 96C: Bank account for credit of refund  Rule 97: Consumer Welfare Fund  Rule 97A: Manual filing and processing Legal and editorial note Educational and professional reference. The official Gazette and the legally applicable statute, rules, notifications, circulars, jurisdictional orders and binding judicial decisions prevail. Examples simplify facts and do not determine a real transaction.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 FININ2MIN GST RULES P0-R06 - Cheat Sheet Rules 85 to 97A | Payment, Electronic Ledgers and Refunds Legal cut-off Source hierarchy Purpose 1 July 2026 Act > Gazette > active rule page Professional reference finin2min.com

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 One-page operating sequence 1. Electronic liability, credit and cash ledgers 2. ITC utilisation, blocking and 1% cash controls 3. Interest, GSTR-1/GSTR-3B and GSTR-2B mismatch controls 4. Refund applications, formulas, sanctions, export refunds and Consumer Welfare Fund Rule map Rule Title Status Forms / alert 85 Electronic Liability Register ACTIVE / CURRENT TEXT PMT-01 | PMT-04 86 Electronic Credit Ledger ACTIVE / CURRENT TEXT PMT-02 | PMT-03 | PMT-04 86A Conditions of use of amount available in electronic credit ledger ACTIVE / CURRENT TEXT Payment of Tax 86B Restrictions on use of amount available in electronic credit ledger ACTIVE / CURRENT TEXT Clause (f) exception for non- manufacturers dealing in rule 31D goods applies from 1 February 2026 under Notification 20/2025-Central Tax. 87 Electronic Cash Ledger ACTIVE / CURRENT TEXT PMT-03 | PMT-04 | PMT-05 | PMT-06 | PMT-07 | PMT-09 88 Identification number for each transaction ACTIVE / CURRENT TEXT Payment of Tax 88A Order of utilization of input tax credit ACTIVE / CURRENT TEXT Payment of Tax 88B Manner of calculating interest on delayed payment of tax ACTIVE / CURRENT TEXT Interest architecture now reads with section 74A for relevant periods from 1 November 2024. 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported ACTIVE / CURRENT TEXT DRC-01B 88D Manner of dealing with difference in input tax credit available in auto-generated statement and that ACTIVE / CURRENT TEXT DRC-01C 89 Application for refund of tax, interest, penalty, fees or any other amount ACTIVE / CURRENT TEXT RFD-01

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 90 Acknowledgement ACTIVE / CURRENT TEXT RFD-01 | RFD-01W | RFD-02 | RFD-03 | RFD-04 | RFD-05 | RFD-07 | RFD-08 91 Grant of provisional refund ACTIVE / CURRENT TEXT RFD-04 | RFD-05 92 Order sanctioning refund ACTIVE / CURRENT TEXT RFD-05 | RFD-06 | RFD-07 | RFD-08 | RFD-09 93 Credit of the amount of rejected refund claim ACTIVE / CURRENT TEXT PMT-03 94 Order sanctioning interest on delayed refunds ACTIVE / CURRENT TEXT RFD-05 95 Refund of tax to certain persons ACTIVE / CURRENT TEXT RFD-02 | RFD-10 95A Refund of taxes to retail outlets in the departure area of an international airport OMITTED - historical reference only Refund 96 Refund of integrated tax paid on goods or services exported out of India ACTIVE / CURRENT TEXT RFD-01 | RFD-06 | RFD-07 | RFD-11 96A Export of goods or services under bond or Letter of Undertaking ACTIVE / CURRENT TEXT RFD-11 96B Recovery of export refund where export proceeds are not realised ACTIVE / CURRENT TEXT Refund 96C Bank account for credit of refund COMMENCEMENT CHECK - active page carries notification-dependent commencement note Refund 97 Consumer Welfare Fund ACTIVE / CURRENT TEXT Refund 97A Manual filing and processing ACTIVE / CURRENT TEXT Refund Red-flag checks  Rule 86B: Clause (f) exception for non-manufacturers dealing in rule 31D goods applies from 1 February 2026 under Notification 20/2025-Central Tax.  Rule 87: Rule 87(4) text referring to rule 16A was inserted by Notification 07/2025-Central Tax but its commencement remains notification-dependent; do not treat the clause as commenced without the operative notification.  Rule 88B: Interest architecture now reads with section 74A for relevant periods from 1 November 2024.  Rule 88C: GSTR-1A is part of the outward-liability comparison architecture.  Rule 89: Refund rules incorporate 2024 price-revision and documentation changes; sub-rules 4A/4B references were removed by Notification 20/2024-Central Tax.  Rule 95A: OMITTED - historical reference only

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026  Rule 96: Rule 96(10) was omitted by Notification 20/2024-Central Tax.  Rule 96A: GSTR-1A amendments and FEMA-permitted service realisation periods must be considered.  Rule 96C: COMMENCEMENT CHECK - active page carries notification-dependent commencement note Finin2min close-out checklist  Identify the exact Rule and linked Act section.  Confirm operative/omitted/uncommenced status and effective date.  Use the current form and portal route.  Reconcile books, returns, ledgers, orders and payment evidence.  Check limitation, jurisdiction, hearing and appeal rights.  Archive the official source and transaction evidence.

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 FININ2MIN GST RULES P0-R06 - Source and Status Notice Rules 85 to 97A | Payment, Electronic Ledgers and Refunds Legal cut-off Source hierarchy Purpose 1 July 2026 Act > Gazette > active rule page Professional reference finin2min.com

FININ2MIN GST RULES SOURCE CONTROL Finin2min.com | Finance & Law Explained in 2 Minutes | Copyright 2026 Status of this volume The volume covers 24 Rule and lettered-Rule cards. Legal cut-off: 1 July 2026. Source hierarchy 1. CGST Act / India Code and Gazette. 2. Gazette amendment and commencement notifications. 3. CBIC active rule pages. 4. Circulars, portal advisories and forms. 5. Binding judicial law and jurisdictional facts. Mandatory reading controls  An active page can display inserted text whose commencement is still notification-dependent.  Omitted and legacy Rules are retained only for historical, savings or pending-matter analysis.  A form or portal field cannot enlarge or curtail the Act and Rules.  State/UT counterparts, delegation and territorial jurisdiction must be checked.  The source annexure is detailed but the official Gazette prevails. Current amendment alerts in this package  Rule 86B: Clause (f) exception for non-manufacturers dealing in rule 31D goods applies from 1 February 2026 under Notification 20/2025-Central Tax.  Rule 87: Rule 87(4) text referring to rule 16A was inserted by Notification 07/2025-Central Tax but its commencement remains notification-dependent; do not treat the clause as commenced without the operative notification.  Rule 88B: Interest architecture now reads with section 74A for relevant periods from 1 November 2024.  Rule 88C: GSTR-1A is part of the outward-liability comparison architecture.  Rule 89: Refund rules incorporate 2024 price-revision and documentation changes; sub-rules 4A/4B references were removed by Notification 20/2024-Central Tax.  Rule 96: Rule 96(10) was omitted by Notification 20/2024-Central Tax.  Rule 96A: GSTR-1A amendments and FEMA-permitted service realisation periods must be considered. Official entry points Central Tax notification index Finin2min

F2 Finin2min GST BARE ACT & RULES SERIES · CHAPTER X Payment of Tax Electronic ledgers, challans, ITC utilisation order, cash restrictions, interest, TDS, TCS and automated mismatch controls. Legal cut-off 29 June 2026 Act as on 11 June 2026 GST26

Chapter control panel Statutory coverage Sections 49, 49A, 49B, 50, 51, 52, 53, 53A Rule coverage Rules 85, 86, 86A, 86B, 87, 88, 88A, 88B, 88C, 88D Legal source hierarchy Act → Rules → Gazette notifications → binding judicial law → circulars/advisories. State overlay Use corresponding SGST/UTGST law, State notifications and local jurisdiction controls. Editorial control: The complete official section text is reproduced from the India Code consolidation. Rule cards use the official consolidated base text plus a separately identified current operative control for amendments after the base compilation. The current Gazette/active-rule page prevails.

Senior finance & tax decision flow 1 Determine tax, interest, fee and other liabilities ↓ 2 Post liability and verify cash/credit ledger balances ↓ 3 Apply IGST-first and section 49A/49B utilisation order ↓ 4 Identify liabilities payable only in cash ↓ 5 Test rule 86A/86B and exceptions ↓ 6 Compute interest under section 50/rule 88B ↓ 7 Reconcile DRC-01B/DRC-01C and PMT ledgers ↓ 8 Account for TDS/TCS and settlement transfers

Bare Act - paragraph by paragraph Read the statutory text first, then the practical interpretation, example and risk control. SECTION 49 Payment of tax, interest, penalty and other amounts BARE ACT - OPERATIVE TEXT 49. Payment of tax, interest, penalty and other amounts.-(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.

(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41 to be maintained in such manner as may be prescribed.

(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed.

(4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and restrictions and within such time as may be prescribed.

(5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of-

(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;

(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;

(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards payment of integrated tax;

Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;

(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax;

Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;

(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and

(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.

(6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54.

(7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.

(8) Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:-

(a) self-assessed tax, and other dues related to returns of previous tax periods;

(b) self-assessed tax, and other dues related to the return of the current tax period;

(c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74 or section 74A.

(9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.

Explanation.-For the purposes of this section,-

(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;

(b) the expression,-

(i) “tax dues” means the tax payable under this Act and does not include interest, fee and penalty; and

(ii) “other dues” means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder. 1 2

(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for,-

(a) integrated tax, central tax, State tax, Union territory tax or cess; or

(b) integrated tax or central tax of a distinct person as specified in sub-section

(4) or, as the case may be, sub-section

(5) of section 25, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act:

Provided that no such transfer under clause

(b) shall be allowed if the said registered person has any unpaid liability in his electronic liability register.

(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section

(1).

(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 (13 of 2017) which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed. DECODED IN SIMPLE LANGUAGE Creates electronic cash, credit and liability ledgers and lays down payment, utilisation and discharge order. Cash deposits can be made through prescribed modes and credited to the electronic cash ledger. Credit ledger may be used only for output tax in the permitted order; it cannot pay interest, penalty, late fee or RCM tax. Liabilities are discharged in the order of prior-period self-assessed dues, current-period self-assessed dues and other amounts. Cash-ledger balances may be transferred between heads and, subject to conditions, between distinct persons.