There are no provisions in the GST Acts or rules which prescribes maintenance of minimum balance in the electronic cash ledger.
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENTS, INTEREST, PENALTY AND OTHER AMOUNTS: FAQ NO. 33)
ॐ असतो मा सद्गमय
There are no provisions in the GST Acts or rules which prescribes maintenance of minimum balance in the electronic cash ledger.
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENTS, INTEREST, PENALTY AND OTHER AMOUNTS: FAQ NO. 33)