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of <h1>Understanding GST Liability Register: FORM GST PMT-01 Tracks Dues, Payments, and Adjustments for Taxpayers</h1> The electronic liability register, as outlined in the GST rules, is maintained in FORM GST PMT-01 for each taxpayer on the Common Portal. It records all payable amounts, including tax, interest, penalties, and fees, debited based on returns, officer determinations, mismatches, or accrued interest. Payments are made by debiting the electronic credit or cash ledger, with the register credited accordingly. Deductions under specific sections or reverse charges are paid similarly. Any demand reductions from appellate decisions are reflected in the register. Discrepancies in the register must be reported to the jurisdictional officer via FORM GST PMT-04.
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