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Electronic Tax Liability Register

Rule 1 - Draft-Bills-Reports - Draft GST Payment Rules - Goods and Services Tax - Rule 1 - DRAFT GOODS AND SERVICES TAX - PAYMENT RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kind .....

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(2) The of a registered taxable person shall be debited by: (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return filed by the said person; (b) the amount of tax, interest, penalty or any other amount pa .....

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mount of interest that may accrue from time to time. (3) Subject to the provisions of section 35, payment of every liability by a registered taxable person as per his return shall be made by debiting the electronic credit ledger maintained as per rul .....

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