Form GST PMT –01 (Electronic Liability Register of Registered Person )

 

 

Form GST PMT –01

[See rule 85(1)]

 

Electronic Liability Register of Registered Person (Part–I: Return related liabilities)

(To be main­tained at the Com­mon Portal)

GSTIN –

Name (Legal) – Trade name, if any Tax Period –

Act – Cen­tral Tax/State Tax/UT Tax /Integrated Tax/CESS /All (Amount in Rs.)

Sr. No.	Date (dd/mm/ yyyy)	Ref­er­ence No.	Ledger used                for dis­charg­ing liability	Descrip­tion	Type of Trans­ac­tion [Deb­it (DR) (Payable)] / [Cred­it (CR) (Paid)/]	Amount deb­it­ed / cred­it­ed (Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)						Bal­ance (Payable) (Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
						Tax	Inter­est	Penal­ty	Fee	Oth­ers	Total	Tax	Inter­est	Penal­ty	Fee	Oth­ers	Total
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18

 

Note –

1. All lia­bil­i­ties accru­ing due to return and pay­ments made against the same will be record­ed in this
2. Under descrip­tion head — lia­bil­i­ties due to opt­ing for com­po­si­tion, can­cel­la­tion of reg­is­tra­tion will also be cov­ered in this part. Such lia­bil­i­ties shall be pop­u­lat­ed in the lia­bil­i­ty reg­is­ter of the tax peri­od in which the date of appli­ca­tion or order falls, as the case may
3. Return shall be treat­ed as invalid if clos­ing bal­ance is pos­i­tive. Bal­ance shall be worked out by reduc­ing cred­it (amount paid) from the deb­it (amount payable).
4. Cess means cess levied under Goods and Ser­vices Tax (Com­pen­sa­tion to States) Act,

 

 

Form GST PMT –01

[See rule 85(1)]

Elec­tron­ic Lia­bil­i­ty Reg­is­ter of Tax­able Per­son (Part–II: Oth­er than return relat­ed liabilities)

(To be main­tained at the Com­mon Portal)

Demand ID —                                                                    GSTIN/Temporary Id –

Demand date —                                            Name (Legal) –

Trade name, if any -

Stay sta­tus – Stayed/Un-stayed                  Peri­od — From ——- To ——– (dd/mm/yyyy)

Act — Cen­tral Tax/State Tax/UT Tax /Integrated Tax/CESS /All

(Amount in Rs.)

Sr No.	Date (dd/ mm/ yyyy)	Ref­er­ence No.	Tax Peri­od, if appli­ca ble	Ledger used for dis­char­gi ng liability	Descrip­ti on	Type of Trans­ac­tion [Deb­it (DR) (Payable)] / [Cred­it (CR) (Paid)] / Reduc­tion (RD)/ Refund adjust­ed (RF)/]	Amount debited/credited (Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)						Bal­ance (Payable) (Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
							Ta x	Interes t	Penalt y	Fe e	Oth­er s	Total	Ta x	Interes t	Penalt y	Fe e	Oth­er s	Tota l	Sta­tus (Staye d /Un- stayed )
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20

Note –

1. All lia­bil­i­ties accru­ing, oth­er than return relat­ed lia­bil­i­ties, will be record­ed in this ledger. Com­plete descrip­tion of the trans­ac­tion to be record­ed accordingly.
2. All pay­ments made out of cash or cred­it ledger against the lia­bil­i­ties would be recorded
3. Reduc­tion or enhance­ment in the amount payable due to deci­sion of appeal, rec­ti­fi­ca­tion, revi­sion, review etc. will be reflected
4. Neg­a­tive bal­ance can occur for a sin­gle Demand ID also if appeal is allowed/partly allowed. Over­all clos­ing bal­ance may still be

 

 

5. Refund of pre-deposit can be claimed for a par­tic­u­lar demand ID if appeal is allowed even though the over­all bal­ance may still be pos­i­tive sub­ject to the adjust­ment of the refund against any lia­bil­i­ty by the proper
6. The clos­ing bal­ance in this part shall not have any effect on fil­ing of
7. Reduc­tion in amount of penal­ty would be auto­mat­ic, based on pay­ment made after show cause notice or with­in the time spec­i­fied in the Act or the rules.
8. Pay­ment made against the show cause notice or any oth­er pay­ment made vol­un­tar­i­ly shall be shown in the reg­is­ter at the time of mak­ing pay­ment through cred­it or cash ledger. Deb­it and cred­it entry will be created

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