PMT-05 is the electronic cash ledger, which holds the money you deposit with the government for GST. Every challan payment, and every TDS or TCS credit you accept, lands here. Unlike the credit ledger, it can pay anything: tax, interest, late fee, penalty and other amounts.
Rule 87 of the CGST Rules provides for the cash ledger in Form PMT-05. It is divided into major heads and, within each, minor heads.
Deposits are made through challan PMT-06 by internet banking, card, NEFT or RTGS, UPI or over the counter. TDS deducted by government departments and TCS collected by e-commerce operators is credited once you accept it on the portal. Amounts paid against an advance deposit by a non-resident taxable person are also held here.
If cash sits in the wrong head, for example CGST paid in place of IGST, it can be moved through PMT-09 within the same GSTIN, and in certain cases to another GSTIN with the same PAN. The law does not allow cash in one head to be adjusted against a liability in another head directly while filing a return.
Excess balance can be claimed as refund through RFD-01 under Section 49(6). Since there is no time limit for claiming refund of excess cash balance, it is a straightforward refund, but the officer will check that no dues are outstanding.
The most frequent error is depositing in the wrong head or minor head, then finding GSTR-3B shows a shortfall despite a healthy balance. Another is a challan paid but not reflected; that needs PMT-07. Reconcile the cash ledger with your bank statement monthly. A professional can check balances before return filing and arrange transfers or refunds where cash is stuck.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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