Circular -172/4/2022 Appeal Pre-Deposit can be made through Electronic Credit ledger
The CBIT&C, in its circular F. No.CBIC-20001/2/2022-GST dated 6th July 2022 Point No.6 has clarified as under:-
Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities
4. Accordingly, it is clarified that any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person.
5. It is further reiterated that as output tax does not include tax payable under reverse charge mechanism, implying thereby that the electronic credit ledger cannot be used for making payment of any tax which is payable under reverse charge mechanism.
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