Goods and Services Tax – GST PMT – 01 – 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-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (R
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n 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.] ******** 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/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Other
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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. 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 accordingly. 3. Reduction or enhancement in the amount payable due
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