diff --git a/erpnext/patches/v14_0/migrate_remarks_from_gl_to_payment_ledger.py b/erpnext/patches/v14_0/migrate_remarks_from_gl_to_payment_ledger.py
index fd2a2a3..9d216c4 100644
--- a/erpnext/patches/v14_0/migrate_remarks_from_gl_to_payment_ledger.py
+++ b/erpnext/patches/v14_0/migrate_remarks_from_gl_to_payment_ledger.py
@@ -1,81 +1,98 @@
 import frappe
 from frappe import qb
-from frappe.utils import create_batch
-
-
-def remove_duplicate_entries(pl_entries):
-	unique_vouchers = set()
-	for x in pl_entries:
-		unique_vouchers.add(
-			(x.company, x.account, x.party_type, x.party, x.voucher_type, x.voucher_no, x.gle_remarks)
-		)
-
-	entries = []
-	for x in unique_vouchers:
-		entries.append(
-			frappe._dict(
-				company=x[0],
-				account=x[1],
-				party_type=x[2],
-				party=x[3],
-				voucher_type=x[4],
-				voucher_no=x[5],
-				gle_remarks=x[6],
-			)
-		)
-	return entries
+from frappe.query_builder import CustomFunction
+from frappe.query_builder.functions import Count, IfNull
+from frappe.utils import flt
 
 
 def execute():
+	"""
+	Migrate 'remarks' field from 'tabGL Entry' to 'tabPayment Ledger Entry'
+	"""
+
 	if frappe.reload_doc("accounts", "doctype", "payment_ledger_entry"):
 
 		gle = qb.DocType("GL Entry")
 		ple = qb.DocType("Payment Ledger Entry")
 
-		# get ple and their remarks from GL Entry
-		pl_entries = (
-			qb.from_(ple)
-			.left_join(gle)
-			.on(
-				(ple.account == gle.account)
-				& (ple.party_type == gle.party_type)
-				& (ple.party == gle.party)
-				& (ple.voucher_type == gle.voucher_type)
-				& (ple.voucher_no == gle.voucher_no)
-				& (ple.company == gle.company)
-			)
-			.select(
-				ple.company,
-				ple.account,
-				ple.party_type,
-				ple.party,
-				ple.voucher_type,
-				ple.voucher_no,
-				gle.remarks.as_("gle_remarks"),
-			)
-			.where((ple.delinked == 0) & (gle.is_cancelled == 0))
-			.run(as_dict=True)
-		)
+		# Get empty PLE records
+		un_processed = (
+			qb.from_(ple).select(Count(ple.name)).where((ple.remarks.isnull()) & (ple.delinked == 0)).run()
+		)[0][0]
 
-		pl_entries = remove_duplicate_entries(pl_entries)
+		if un_processed:
+			print(f"Remarks for {un_processed} Payment Ledger records will be updated from GL Entry")
 
-		if pl_entries:
-			# split into multiple batches, update and commit for each batch
+			ifelse = CustomFunction("IF", ["condition", "then", "else"])
+
+			processed = 0
+			last_percent_update = 0
 			batch_size = 1000
-			for batch in create_batch(pl_entries, batch_size):
-				for entry in batch:
-					query = (
-						qb.update(ple)
-						.set(ple.remarks, entry.gle_remarks)
-						.where(
-							(ple.company == entry.company)
-							& (ple.account == entry.account)
-							& (ple.party_type == entry.party_type)
-							& (ple.party == entry.party)
-							& (ple.voucher_type == entry.voucher_type)
-							& (ple.voucher_no == entry.voucher_no)
-						)
-					)
-					query.run()
+			last_name = None
 
-				frappe.db.commit()
+			while True:
+				if last_name:
+					where_clause = (ple.name.gt(last_name)) & (ple.remarks.isnull()) & (ple.delinked == 0)
+				else:
+					where_clause = (ple.remarks.isnull()) & (ple.delinked == 0)
+
+				# results are deterministic
+				names = (
+					qb.from_(ple).select(ple.name).where(where_clause).orderby(ple.name).limit(batch_size).run()
+				)
+
+				if names:
+					last_name = names[-1][0]
+
+					pl_entries = (
+						qb.from_(ple)
+						.left_join(gle)
+						.on(
+							(ple.account == gle.account)
+							& (ple.party_type == gle.party_type)
+							& (ple.party == gle.party)
+							& (ple.voucher_type == gle.voucher_type)
+							& (ple.voucher_no == gle.voucher_no)
+							& (
+								ple.against_voucher_type
+								== IfNull(
+									ifelse(gle.against_voucher_type == "", None, gle.against_voucher_type), gle.voucher_type
+								)
+							)
+							& (
+								ple.against_voucher_no
+								== IfNull(ifelse(gle.against_voucher == "", None, gle.against_voucher), gle.voucher_no)
+							)
+							& (ple.company == gle.company)
+							& (
+								((ple.account_type == "Receivable") & (ple.amount == (gle.debit - gle.credit)))
+								| (ple.account_type == "Payable") & (ple.amount == (gle.credit - gle.debit))
+							)
+							& (gle.remarks.notnull())
+							& (gle.is_cancelled == 0)
+						)
+						.select(ple.name)
+						.distinct()
+						.select(
+							gle.remarks.as_("gle_remarks"),
+						)
+						.where(ple.name.isin(names))
+						.run(as_dict=True)
+					)
+
+					if pl_entries:
+						for entry in pl_entries:
+							query = qb.update(ple).set(ple.remarks, entry.gle_remarks).where((ple.name == entry.name))
+							query.run()
+
+						frappe.db.commit()
+
+						processed += len(pl_entries)
+						percentage = flt((processed / un_processed) * 100, 2)
+						if percentage - last_percent_update > 1:
+							print(f"{percentage}% ({processed}) PLE records updated")
+							last_percent_update = percentage
+
+				else:
+					break
+			print("Remarks succesfully migrated")