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    <title>Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49</title>
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    <description>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.</description>
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    <pubDate>Sat, 08 Apr 2023 13:59:00 +0530</pubDate>
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      <description>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.</description>
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