Should the challan be apportioned against a fixed tax period or can be used against any liability of a taxable person

The challan for payment of tax (FORM GST PMT-06) does not collect details of the period for which the deposit of tax is made and any amount deposited through the challan is debited to the electronic credit ledger, from which the amount can be utilized against any liability.

(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENTS, INTEREST, PENALTY AND OTHER AMOUNTS: FAQ NO. 30)

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