How can I view the Electronic Cash Ledger? The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others. To view… Read More »
Rule 87 CGST Rules 2017 Summary of Rule 87 CGST Rules 2017 ( Rule 87 CGST Rules 2017 explains Electronic Cash Ledger and is covered in Chapter IX – Payment of Tax : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Fifth Amendment) Rules, 2017.) Rule 87 CGST Rules 2017 Electronic Cash… Read More »
Electronic Cash Ledger 1. What is the Electronic Cash Ledger? The Electronic Cash Ledger contains a summary of all the deposits/payments made by a taxpayer. In the ledger, information is kept minor head-wise for each major head. For convenience of user, the ledger is displayed major head-wise i.e., IGST, CGST, SGST/UTGST, and CESS. Each major… Read More »
GST Electronic Cash Ledger The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others. To view the Electronic Cash Ledger,… Read More »
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –05 (See Rule —- ) Electronic Cash Ledger (To be maintained at the Common Portal) Download Form GST PMT –05 in PDF
GST Payment 5 key Points about GST Payment :- The electronic tax liability register, electronic credit ledger and electronic cash ledger will be maintained on the common portal for every registered person. The electronic tax liability register shall be debited with amount of tax, interest, late fee, mismatch in credits, etc. It shall be credited… Read More »
GST Payment Formats Final GST Payment Formats GST PMT 1 to GST PMT 7 to as per Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Download Final GST Payment Formats Sr No Form No Title of the Form 1 GST PMT 1 Electronic Liability Register of registered person (Part–I: Return related liabilities… Read More »
Flow chart GST e-Registers e-Tax liability, e-Cash Ledger,e-Credit Register What are E-Ledgers under GST? Ans. Electronic Ledgers or E-Ledgers are statements of cash and input tax credit in respect of each registered taxpayer. In addition, each taxpayer shall also have an electronic tax liability register. Once a taxpayer is registered on Common Portal (GSTN),… Read More »