Electronic cash ledger records GST deposits, debits and tax-head allocations to ensure payment allocation and reporting accuracy. Form GST PMT-05 structures the Electronic Cash Ledger maintained on the common GST portal to record deposits, debits, transaction dates, bank reporting, reference numbers, tax periods, descriptions, transaction types and amounts by tax, interest, penalty, fee and other heads, with running balances; notes require inclusion of BRN/CIN, GSTIN of deductor, liability type, application or demand identifiers, treatment of refunds and that deposit date/time is CIN generation time.