Form GST PMT –05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id – Name (Legal) – Trade name, if any
Period — From ——- To ——– (dd/mm/yyyy)
Act — Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
| Sr. No
. |
Date of deposit
/Debit (dd/mm / yyyy) |
Time of deposi t | Reportin g date (by bank) | Referenc e No. | Tax Period, if applicabl e | Descriptio n | Type of Transactio n
[Debit (DR) / Credit (CR)] |
Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) | Balance
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) |
||||||||||
| Ta x | Interes t | Penalt y | Fe e | Other s | Tota l | Ta x | Interes t | Penalt y | Fe e | Other s | Tota l | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
Note –
- Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS credit.
- Tax period, if applicable, for any debit will be recorded, otherwise it will be left
- GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of liability for which any debit has been made will also recorded under the head “description”.
- Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under the head “description” .
- Refund claimed from the ledger or any other debits made against any liability will be recorded
- Date and time of deposit is the date and time of generation of CIN as reported by
- ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)