Form GST PMT-1 - Electronic Tax Liability Register of Taxpayer (Part–I: Return related liabilities Electronic Tax Liability Register of Taxpayer (Part–II: Other than return related liabilities)
Draft - Goods And Services Tax - Payment Rules, 20- [September 2016] Forms Forms
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Electronic Tax Liability Register records return and non-return GST liabilities, links positive closing balances to return invalidity and filing prohibition. Form GST PMT-1 establishes an Electronic Tax Liability Register with Part I for return-related liabilities and Part II for non-return liabilities, ... Summary
Electronic Tax Liability Register records return and non-return GST liabilities, links positive closing balances to return invalidity and filing prohibition.
Form GST PMT-1 establishes an Electronic Tax Liability Register with Part I for return-related liabilities and Part II for non-return liabilities, recording transaction details, debit/credit status, tax-component breakdowns and totals. Part I entries include return liabilities and composition or cancellation-related liabilities and link a positive closing balance to return invalidity and prohibition on filing subsequent returns until discharge. Part II captures non-return demands, payments from ledgers, appeal-based adjustments, refund claims for successful appeals, and status; its closing balance does not affect return filing.
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