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Electronic Liability Register

Rule 1 - Final Rules - PAYMENT OF TAX - Goods and Services Tax - Rule 1 - Chapter- PAYMENT OF TAX 1. (1) The specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, la .....

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r the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of ta .....

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on as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2 or the electronic cash ledger maintained as per rule 3 and the shall be credited accordingly. (4) The amount deducted under section 51, or the amount .....

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