The Electronic Cash ledger in form PMT01 is created in GST common Portal. The amount available in the Electronic Cash Ledger can be utilised for payment of any liability for the respective major and minor heads. For example, liability for the tax under SGST can be utilised from the available amount of cash available under SGST only. The amount available in the Electronic cash ledger can be used for making payments towards tax, interest, GST penalty fees and any other amount payable.
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