Tax Payment

It might be that The balance in credit ledger is any wrongly availed ITC taken, so that it is not being deducted. As per Patna HC

However, the honorable High Court held that

Availment of input tax credit is said to take place when it is put to use for reducing the outward GST liability.
In other words, when input tax credit is utilized to discharge outward GST liability then only it is said to be availed
Mere reflection of input tax credit on the credit side of electronic credit ledger as per the return filed does not amount to either availment or utilization
Consequently, mere reflection of input tax credit in electronic credit ledger cannot be treated as an act of availment for initiating recovery proceedings under section 73 of CGST Act, 2017

Dear Fahim Ji.
Kya aap ney Qtly filing Opt ki hai , agar Haan to aap ko self tax assessment karkey tax JAMA karana hai , kyun ki challan banatey waqt ITC credit ledger Ka Minus Nahi hoga.

Full Amt Pay krna hogaa???

NAHI LESS CREDIT LEDGER MAIN BALANCE KO LESS KAR KEY PAY KARO

*3400/- LESS KARKEY PAYAMENT KARO