https://www.taxtmi.com/article/detailed?id=13143 Electronic Cash Ledger is the portal-based mechanism for pre-deposit, allocation, transfer and utilisation of GST payments. Deposits require generation of Form GST PMT-06 and are recorded in Form GST PMT-05 under the major heads IGST, CGST, SGST/UTGST and CESS with minor heads for Tax, Interest, Penalty, Fee and Others. Transfers between ledgers or to another person require Form GST PMT-09 and are barred where unpaid liabilities exist. Ledger balances are utilisable only for liabilities of the corresponding major head, remediation for missing Challan Identification Numbers follows Form GST PMT-07 or RBI e-scroll reconciliation, and inadvertent deposits may be applied to future liabilities or refunded. en-us Mon, 25 Nov 2024 19:18:54 +0530 Mon, 25 Nov 2024 19:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13143 Electronic Cash Ledger is the portal-based mechanism for pre-deposit, allocation, transfer and utilisation of GST payments. Deposits require generation of Form GST PMT-06 and are recorded in Form GST PMT-05 under the major heads IGST, CGST, SGST/UTGST and CESS with minor heads for Tax, Interest, Penalty, Fee and Others. Transfers between ledgers or to another person require Form GST PMT-09 and are barred where unpaid liabilities exist. Ledger balances are utilisable only for liabilities of the corresponding major head, remediation for missing Challan Identification Numbers follows Form GST PMT-07 or RBI e-scroll reconciliation, and inadvertent deposits may be applied to future liabilities or refunded. Articles Goods and Services Tax - GST Mon, 25 Nov 2024 19:18:54 +0530 https://www.taxtmi.com/article/detailed?id=13143