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<h1>New Rules for Tax Payments via Electronic Cash Ledger Under GST Section 49: Methods and Provisions Explained</h1> The the procedures for payment of tax, interest, penalty, and other amounts through the electronic cash ledger under Section 49 of the GST law. It specifies that the electronic cash ledger is maintained in FORM GST PMT-05, and payments can be made via internet banking, UPI, IMPS, credit/debit cards, NEFT/RTGS, or over-the-counter for amounts up to 10,000 per challan. Special provisions apply for government departments and authorized officers. It also details the utilization and transfer of funds within the electronic cash ledger using FORM GST PMT-09, and addresses refund claims and discrepancies.