Electronic cash ledger is like an e-wallet. Any GST payment made in cash or through a bank reflects in the Electronic Cash Ledger. Under GST, the refund of the cash balance in the electronic cash ledger deposited in excess or tax paid by mistake is available. Such excess payment may be on account of:

• Wrong mention of nature of tax (CGST / SGST / IGST),
• Wrong mention of GSTIN, or
• Wrong mention of the tax amount

The refund may be on account of CGST, SGST, or IGST as the case maybe