GST PMT – 01
Electronic Liability Register of Registered Person
Bills
Forms
GST PMT – 01 of GST – Payment Of Tax – Final Draft Rules 18-5-2017
Form GST PMT -01
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Document 2
Form GST PMT -01 (See Rule – )
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 – CGST/SGST/UTGST /IGST/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 (CGST/SGST/UTGST/IGST/CESS/Total) Balance (Payable) (CGST/SGST/UTGST/IGST/C
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Goods and Services Tax (Compensation to States) Act, 2017.
Form GST PMT -01 (See Rule – ) Electronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Demand ID Demand date –
GSTIN/Temporary Id – Name (Legal) – Trade name, if any – Period – From – To Act – CGST/SGST/UTGST /IGST/CESS /All (Amount in Rs.)
Stay status – Stayed/Un-stayed
(dd/mm/yyyy)
Sr No. Date (dd/ mm/ yyyy) Reference No. Tax Period, if applica ble Ledger used for dischargi ng liability Descripti on Type of Transaction Amount debited/credited (CGST/SGST/UTGST/IGST/CESS/Total) Balance (Payable) (CGST/SGST/UTGST/IGST/CESS/Total)
[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduct
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balance may still be positive.
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 officer.
6. The closing balance in this part shall not have any effect on filing of return.
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 simultaneously.
Statute,
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