Electronic Cash Ledger records GST payments and debits with detailed fields for tax, interest, penalties, fees and balances. Form GST PMT-3 prescribes an Electronic Cash Ledger format on the Common Portal to record GST payment and adjustment transactions with fields for date, reference number, tax period, description, debit/credit type, segregated CGST/IGST/SGST columns and component amounts for tax, interest, penalty, fee and other items, including running balances; notes require recording BRN/CIN/TDS-TCS acknowledgements, GSTIN of deductor/collector, liability type, application or demand identifiers and refund or transfer details.
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Electronic Cash Ledger records GST payments and debits with detailed fields for tax, interest, penalties, fees and balances.
Form GST PMT-3 prescribes an Electronic Cash Ledger format on the Common Portal to record GST payment and adjustment transactions with fields for date, reference number, tax period, description, debit/credit type, segregated CGST/IGST/SGST columns and component amounts for tax, interest, penalty, fee and other items, including running balances; notes require recording BRN/CIN/TDS-TCS acknowledgements, GSTIN of deductor/collector, liability type, application or demand identifiers and refund or transfer details.
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