Section 87(3) in Punjab Goods and Services Tax Rules, 2017
(3)The deposit under sub-rule (2) shall be made through any of the following modes, namely:-(i)Internet Banking through authorised banks;(ii)Credit card or Debit card through the authorised bank;(iii)National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or(iv)Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:[Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.] [Substituted by Punjab Notification No. G.S.R.42/P.A.5/2017/S.164/Amd.(3)/2017, dated 20.9.2017 (w.e.f. 29.6.2017).]Explanation. - For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
