TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule 87 of GST Rules 2017: Manage Electronic Cash Ledger for Tax Payments with FORM GST PMT-05 and PMT-06.</h1> The Central Goods and Services Tax Rules, 2017, under Rule 87, outline the management of the electronic cash ledger for tax payments. Each taxpayer must maintain this ledger in FORM GST PMT-05, recording deposits and debits for taxes and related charges. A challan in FORM GST PMT-06 must be generated for deposits, valid for 15 days. Payments can be made via various methods, including internet banking, UPI, and over-the-counter for amounts up to ten thousand rupees. Temporary identification numbers are used for unregistered persons. Refunds and discrepancies are managed through specific forms, ensuring proper ledger maintenance and compliance.
TaxTMI 
TaxTMI 
