Your vet can show you this. It is simple.

1. Place the cat on a thick folded towel - head up.
2. With hand coming from under the throat pinch both sides at jaw hinge
3. Cat will open mouth.
4. Place pill at far back of mouth.
5. With index finger reach to back of mouth and press/pull tongue forward.

VOLA! Pill down cat.

Sincerely,
Gargoyle