Electronic Cash Ledger: framework for challan based GST payments, crediting to ledger, and remedies for uncommunicated bank challans on the portal. Electronic Cash Ledger prescribes that taxpayers generate a challan on the common portal (FORM GST PMT-06), deposit amounts via authorised electronic or over the counter modes, and upon successful credit receive a Challan Identification Number which the portal uses to credit the amount to the taxpayer's electronic cash ledger (FORM GST PMT-05); mandate forms, payment validity periods, payer borne commission, remedies where banks fail to communicate challan details, and rules for debiting/crediting ledger balances for refunds and statutory deductions are set out.