https://www.taxtmi.com/acts?id=25097 Form GST PMT-05 structures the Electronic Cash Ledger maintained on the common GST portal to record deposits, debits, transaction dates, bank reporting, reference numbers, tax periods, descriptions, transaction types and amounts by tax, interest, penalty, fee and other heads, with running balances; notes require inclusion of BRN/CIN, GSTIN of deductor, liability type, application or demand identifiers, treatment of refunds and that deposit date/time is CIN generation time. en-us Wed, 24 May 2017 13:06:05 +0530 Fri, 20 Feb 2026 17:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25097 Form GST PMT-05 structures the Electronic Cash Ledger maintained on the common GST portal to record deposits, debits, transaction dates, bank reporting, reference numbers, tax periods, descriptions, transaction types and amounts by tax, interest, penalty, fee and other heads, with running balances; notes require inclusion of BRN/CIN, GSTIN of deductor, liability type, application or demand identifiers, treatment of refunds and that deposit date/time is CIN generation time. Act-Rules Bills Wed, 24 May 2017 13:06:05 +0530 https://www.taxtmi.com/acts?id=25097