https://www.taxtmi.com/manuals?id=1849 The common portal maintains an Electronic liability register (FORM GST PMT-01) and two ledgers - Electronic Cash Ledger (FORM GST PMT-05) and Electronic Credit Ledger (FORM GST PMT-02) - updated on GSTR-3 and payment events. Each ledger entry receives a unique identification number; discrepancies are to be notified via FORM GST PMT-04. The cash ledger credits deposits made through authorized banking channels and requires a CIN for crediting; refunds from the cash ledger require discharge of return-related liabilities. The credit ledger records input tax credit claims and is debited on refund claims, with recredit on rejection by FORM GST PMT-03. en-us Wed, 23 Jan 2019 15:06:00 +0530 Wed, 23 Jan 2019 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1849 The common portal maintains an Electronic liability register (FORM GST PMT-01) and two ledgers - Electronic Cash Ledger (FORM GST PMT-05) and Electronic Credit Ledger (FORM GST PMT-02) - updated on GSTR-3 and payment events. Each ledger entry receives a unique identification number; discrepancies are to be notified via FORM GST PMT-04. The cash ledger credits deposits made through authorized banking channels and requires a CIN for crediting; refunds from the cash ledger require discharge of return-related liabilities. The credit ledger records input tax credit claims and is debited on refund claims, with recredit on rejection by FORM GST PMT-03. Manuals GST Wed, 23 Jan 2019 15:06:00 +0530 https://www.taxtmi.com/manuals?id=1849