E-cash ledger payments ensure portal-based crediting, challan generation, and reallocation for GST liabilities and refunds. The electronic cash ledger is maintained in FORM GST PMT-05 on the common portal for crediting deposits and debiting payments for tax, interest, penalty, fees or other amounts; deposits require a challan in FORM GST PMT-06 and permitted payment modes include internet banking, UPI, IMPS, card payments, NEFT/RTGS and over the counter deposits with specified exceptions. Registered persons may transfer amounts between major and minor heads using FORM GST PMT-09 to correct erroneous deposits or reallocate unutilised balances; refund debits and re credits and discrepancy reporting are governed by specified portal forms.