Electronic Cash Ledger

Form GST PMT-3
Electronic Cash Ledger
Bills
Draft GST Payment Formats
Form GST PMT-3 of Draft – Goods And Services Tax – Payment Rules, 20- [September 2016]
Name and designation of the officer

Government of India /State

Department of

Form GST PMT -3

(See Rule – )

Electronic Cash Ledger of Taxpayer

(To be maintained at the Common Portal)

GSTIN –

Name –

Period – From To (dd/mm/yyyy)

Act – /All

Sr. No.

Date (dd/ mm/ yyyy)

Reference No.

Tax Period, if applicable

Description

Type of Transaction [Debit (DR) / Credit (CR)]

CGST/IGST/SGST

Balance

Tax

Interest

Penalty

Fee

Others

Total

Tax

Interest

Penalty

Fee

Others

Total

1

2

3

4

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Note –

1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, Ack No. of return in case of TDS & TCS credit.

2. Tax period, if applicable, for any debit will be recoded, otherwise it will be left blank.

3. GSTIN of deductor or collector (e-com), Challan Identification Number (CIN) of the challan against which deposit has been made. Cash balance transferred from cash ledger of transferor of business, Type of liability for which any debit has been made will also recorded under description.

4. Application no., if any, Show Cause Notice Number (SCN), Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also

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