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<h1>Electronic Liability Register clarifies ledger debits, payments from credit or cash ledgers, and adjustment procedures under GST.</h1> The rules require maintenance of an Electronic Liability Register in FORM GST PMT-01 recording all amounts payable. The register is debited by liabilities arising from returns, assessments, mismatch provisions and accruing interest. Payments shown in returns are made by debiting the electronic credit ledger or electronic cash ledger and crediting the liability register. Certain categories of liabilities are discharged from the electronic cash ledger. Demands reduced on appeal or payment in response to show cause notices are credited back, and discrepancies must be reported to the jurisdictional officer via the Common Portal in FORM GST PMT-04.
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