Section 62(2) in The Central Goods and Services Tax Rules, 2017
(2)Every registered person furnishing the [statement under sub-rule (1) shall discharge his liability towards tax or interest] [Substituted 'return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount' by Notification No. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).] payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.
