Certain payments only through Electronic Cash Ledger :
The amount deducted under section 51, or the amount collected under section 52, or the amount payable under sections 9(3) or 9(4), or the amount payable under section 10, or sections 5(3) or 5(4) of the Integrated Goods and Services Act or sections 7(3) or 7(4) of the Union Territory Goods and Services Tax Act any amount payable towards interest, penalty, fee or any other amount under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited accordingly – Rule 1(4) of Payment Rules.
Reduction in Electronic Tax Liability Register if relief granted in appeal – Any amount of demand debited in the electronic tax liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly – rule 1(5) of Payment Rules.
Reduction in Electronic Tax Liability Register if amount of penalty reduced by making payment in time – The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic tax liability register shall be credited accordingly – rule 1(6) of Payment Rules.