Section 49: Payment of tax, interest, penalty and other amounts

Q: What does Section 49 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 49 SGST pertains to "Payment of tax, interest, penalty and other amounts". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 49 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes payment of tax, interest, penalty and other amounts. As verified on 19 May 2026.

Q: Is Section 49 SGST still in force?

Yes, Section 49 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 49 SGST?

धारा 49 SGST is the Devanagari Hindi reference for Section 49 of the The State Goods and Services Tax Act, 2017 (Model). Section 49 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes payment of tax, interest, penalty and other amounts. As verified on 19 May 2026.

Q: What is Dhara 49 SGST?

Dhara 49 SGST is the Roman Hindi reference for Section 49 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 49 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes payment of tax, interest, penalty and other amounts. As verified on 19 May 2026.

Q: How to cite Section 49 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 49, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 49 (India).

Law on Tips Editorial Board

(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 or section 43A] [Substituted 'section 41' by Punjab Act No. 1 of 2019, dated 8.1.2019.], 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 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 the 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 the 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.

(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,-

(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 integrated tax, central tax, State tax, or cess, 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.

(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).] [Added by Punjab Act No. 3 of 2020, dated 20.2.2020.]