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of <h1>Electronic Cash Ledger in GST: Essential for Managing Tax Payments per Form GST PMT-05, as per May 2017 Rules.</h1> The Electronic Cash Ledger, maintained at the Common Portal, is outlined in the GST Payment of Tax Final Draft Rules dated May 18, 2017. It is specified under Form GST PMT-05 and is part of the statutory provisions related to taxation. This ledger is a critical component for managing and recording tax payments electronically under the Goods and Services Tax framework, ensuring compliance with the relevant legislation, acts, rules, and regulations.
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