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

Q: What does Section 49 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 49 GST pertains to "Payment of tax, interest, penalty and other amounts". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 49 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) prescribes payment of tax, interest, penalty and other amounts. As verified on 22 May 2026.

Q: Is Section 49 GST still in force?

Yes, Section 49 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 49 GST?

धारा 49 GST is the Devanagari Hindi reference for Section 49 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 49 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) prescribes payment of tax, interest, penalty and other amounts. As verified on 22 May 2026.

Q: What is Dhara 49 GST?

Dhara 49 GST is the Roman Hindi reference for Section 49 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 49 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) prescribes payment of tax, interest, penalty and other amounts. As verified on 22 May 2026.

Q: How to cite Section 49 of The Maharashtra Goods and Services Tax Rules, 2017?

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

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(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 Maharashtra Act No. 67 of 2018, dated 14.12.2018.], 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 -

(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 :-

(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,