Procedure for Making GST Payment - Electronic Cash Ledger

The GST platform created by the Government has three ledgers for managing GST payment, liability, input credit, interest due, penalty due, late fee or any other amount - namely

GST Electronic Liability Ledger, GST Electronic Credit Ledger, and GST Electronic Cash Ledger. The taxpayer shall use these three ledgers to balance the GST liability, credit, and payments pertaining to each of the GST taxpayers. In this article, let us look at the procedure for making GST payment and the Electronic Cash Ledger in detail.

GST Electronic Cash Ledger

The GST electronic cash ledger is maintained in Form GST PMT-05 for each of the GST taxpayers. The GST Electronic Cash Ledger contains credit entries for amounts deposited towards GST liability and debit entries for the payments like GST tax, interest, penalty, fee, or any other amount. The following details the format for the GST Electronic Cash Ledger or GST Form PMT-05:

GST Electronic Cash Ledger

Procedure for Depositing GST Payment

To deposit a GST payment or to debit the GST electronic cash ledger account, the taxpayer or any person on the taxpayers' behalf can generate a challan in Form GST PMT-06 on the GST Common Portal. Based on the GSTIN of the taxpayer, details such as name and address of the taxpayer, email address, and mobile number on the account would be auto-populated. The taxpayer must then enter the GST payment details such as major heads of accounts (CGST, IGST, Cess, Sub-total, SGST, and UTGST) and minor heads of accounts (Tax, Interest, Penalty, Fee, Others and Total).

GST Form PMT-06 - Part A

GST Form PMT-05 - Part B After providing the information of the payment, the taxpayer shall enter the mode of payment along with the information of the payment depositor such as Name, Designation, Signature, and Date. The portal generates FORM GST PMT-06 at the Common Portal. The validity of the Form extends for a period of fifteen days.

Modes of Making GST Payment

The taxpayer shall use the following modes for GST payment:

Internet Banking through authorized banks;
Credit card or Debit card through the authorized bank;
National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank;
Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft
- The restriction for deposit of up to ten thousand rupees per challan in case of an Over the Counter (OTC) payment is not applicable to the deposits made by Government Departments or any other officer authorized to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;

CIN Generation on Successful Payment

Upon a successful transfer of the GST payment to the concerned government account, the collecting bank generates a Challan Identification Number (CIN). The CIN shall reflect in the challan. The electronic cash ledger receives the GST payment amount after obtaining the CIN from the collecting bank. The taxpayer can download the receipt from the GST Common Portal for the amount deposited in the collecting bank.

CIN Not Generated After Making Payment

If the bank account of a person making GST payment is debited, but no Challan Identification Number (CIN) is generated or communicated, the taxpayer can make a representation using FORM GST PMT-07 through the Common Portal to the bank or electronic gateway through which the deposit was initiated for assistance.

GST Form PMT-07

Discrepancy in Electronic Cash Ledger

In case a CIN is generated after making payment, but there is a discrepancy with the Electronic Cash Ledger or the Electronic Credit Ledger or Electronic Liability Ledger, FORM GST PMT-04 can be used for communicating the discrepancy and obtaining assistance.

GST Form PMT-04

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Frequently Asked Questions

Common questions about GST Payment Procedure via Electronic Cash Ledger.

To deposit money into your GST Electronic Cash Ledger, you need to generate a challan in Form GST PMT-06 on the GST Common Portal. You can then use various modes of payment like internet banking, credit/debit card, NEFT, RTGS, or over the counter payment to make the deposit. After a successful payment, the bank will generate a Challan Identification Number (CIN), and the amount will reflect in your Electronic Cash Ledger.

To generate the GST challan (Form GST PMT-06), you need to provide details such as your GSTIN, name and address, email address, mobile number, and the GST payment details including the major heads of accounts (CGST, IGST, Cess, SGST, UTGST) and minor heads of accounts (Tax, Interest, Penalty, Fee, Others). You also need to specify the mode of payment and the payment depositor's details.

Form GST PMT-06, which is the challan generated for making GST payments, has a validity period of fifteen days. This means that the payment needs to be made within fifteen days of generating the challan on the GST Common Portal.

If your bank account is debited for the GST payment but you do not receive a Challan Identification Number (CIN), you can make a representation using FORM GST PMT-07 through the Common Portal to the bank or electronic gateway through which the deposit was initiated. This will help you seek assistance regarding the missing CIN.

If a CIN is generated after making the payment, but you notice a discrepancy with the Electronic Cash Ledger, Electronic Credit Ledger, or Electronic Liability Ledger, you can use FORM GST PMT-04 to communicate the discrepancy and obtain assistance from the concerned authorities.

Yes, there is a limit on over the counter (OTC) payments for GST. OTC payments through authorized banks for cash, cheque, or demand draft are allowed up to ten thousand rupees per challan per tax period. However, this restriction does not apply to deposits made by Government Departments or authorized officers recovering outstanding dues.

The different modes of making GST payments are internet banking through authorized banks, credit or debit card through authorized banks, National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank, and over the counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period.

The GST Electronic Cash Ledger, maintained in Form GST PMT-05, is used to record credit entries for amounts deposited towards GST liability and debit entries for payments like GST tax, interest, penalty, fee, or any other amount. It helps taxpayers balance their GST liability, credit, and payments.

Yes, any person can generate a challan in Form GST PMT-06 and deposit money into your GST Electronic Cash Ledger on your behalf. The details of the taxpayer, such as GSTIN, name, address, email, and mobile number, will be auto-populated based on your GSTIN.

The GST Electronic Cash Ledger (Form GST PMT-05) records details such as the Challan Identification Number (CIN), date of deposit, amount deposited, mode of payment, and the major and minor heads of accounts for which the payment was made (e.g., CGST, IGST, Cess, SGST, UTGST, Tax, Interest, Penalty, Fee, Others).