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<h1>Electronic Liability Register and Form GST PMT-01 streamline GST tax payments per May 2017 rules.</h1> The statutory provisions relate to the Electronic Liability Register for registered persons under the Goods and Services Tax (GST) framework. It involves the use of Form GST PMT-01, as outlined in the GST Payment of Tax Final Draft Rules dated May 18, 2017. These rules and forms are part of the legislative framework governing taxation, ensuring compliance and proper accounting of tax liabilities for registered entities. The provisions are designed to streamline the process of managing tax payments and liabilities electronically.