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Electronic Tax Liability Register

Rule 1 - 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 kindly be given by 28th September, 2016. Chapter- PAYMENT OF TAX 1. (1) The 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 of a registere .....

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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 rule 2 and/or, as the case may be, the electronic cash ledger maintained as per rule 3 and the 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 .....

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