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Amount Available in Cash Ledger- How to claim Refund

The electronic cash ledger is maintained in FORM GST PMT-05 on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. It can be accessed under the post-login mode on the GST portal under Services > Ledgers > Electronic Cash Ledger. Sometimes the amount available in the electronic cash ledger is not fully utilised for the payment of tax..................... Read More