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of <h1>Exploring the Electronic Tax Liability Register: Part I for Return Liabilities, Part II for Non-Return Liabilities, GST Payment Rules.</h1> The structure and function of the Electronic Tax Liability Register for taxpayers, divided into two parts: Part I addresses return-related liabilities, and Part II covers liabilities unrelated to returns. It includes Form GST PMT-1 and provides draft formats for GST payments as per the proposed Goods and Services Tax Payment Rules of September 2016. This register is a statutory tool designed to systematically record and manage various tax liabilities under the Goods and Services Tax framework.
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