Mon Apr 01 2024


The tax payer fully adjusted their SGST due through ITC, in this regard the tax payer requested to file the reason for non-payment of tax through cash

Mon Apr 01 2024


First make sure that the taxpayer is not bound to pay through Cash under Rule 86B of the CGST Rules 2017 amended through Notification No 94/2020 – Central Tax dated 22nd December 2020. Where the taxpayer has to pay at least 1% of their liability using Cash.

If not.....

Then there may be multiple reasons for not paying GST using Cash, some of them are as below-

  1. Purchase of new capital goods.
  2. Extra stock of raw material purchased (should be reflected in stock register)
  3. Loss making supply.
  4. Export/Deemed Export/SEZ supply.
  5. Supply at less rate than purchase etc.

Please reply with the genuine reason with proof and relax.

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