Electronic Liability Register of Registered Person
GST PMT – 01
GST
1[Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.-
GSTIN/Temporary Id –
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 applicable
Ledger used for dischargingliability
Description
Type of Transaction *
Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total)
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total)
Tax
Interest
Penalty
Fee
Others
Total
Status (Stayed / Un-stay
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Plain text (Extract) only
For full text:-Visit the Source
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n.
7. Reduction in amount of penalty would be automatic if payment is made 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. Debit and credit entry will be created simultaneously.]
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Note:
1. Substituted vide Notification No. 60/2018 – Central Tax dated 30-10-2018 before it was read as
"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/Integ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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- FromTo -(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 applicable
Ledger used for discharging liability
Description
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)
Tax
Interest
Penalty
Fee
Others
Total
Tax
Interest
Penalty
Fee
Others
Total
Status (Stayed/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.
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Plain text (Extract) only
For full text:-Visit the Source
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