TMI BlogElectronic Tax Liability RegisterX X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Electronic Tax Liability Register (1) The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited to the said register. (2) The electronic tax liability register of a registered taxable person shall be debited by: (a) the amount payable toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register shall be credited accordingly. (4) The amount deducted under section 37, or the amount collected under section 43C, or the amount payable under sub-section (3) of section 7, or the amount payable under section 8, or any amount payable towards interest, penalty, fee or any other amount shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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