Electronic Cash Ledger records GST debits and credits with CIN, reference and liability details for compliance. Electronic Cash Ledger GST PMT-05 sets out the portal format to record GST cash deposits and debit/credit transactions by tax head, with fields for deposit date and time, bank reporting date, reference number, tax period, description, transaction type and separate amount columns for tax, interest, penalty, fee, others and totals. Notes require inclusion of BRN or debit entry numbers, GSTIN of deductor or collector, CIN, liability type, application or demand identifiers, refund debits, and state that deposit date/time equals CIN generation reported by the bank.