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Cash ledger

Meet Parekh (76 Points)

08 November 2019

what is cash ledger in gst ?

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 09 November 2019

In term of Section 49(1) of CGST Act
Any payment of Tax, interst is, penalty, fee is done by depositing in Cash Ledger . It is maintained in Form PMT 05

For more details kindly refer Rule 87 of CGST Act .

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