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of <h1>Rule 85 of CGST Rules 2017: Maintain Electronic Liability Register in FORM GST PMT-01 for Taxpayer Records and Payments.</h1> Rule 85 of the Central Goods and Services Tax Rules, 2017, mandates maintaining an electronic liability register in FORM GST PMT-01 for each taxpayer on the common portal. This register records all amounts payable, including tax, interest, penalties, and fees. Payments are debited from the electronic credit or cash ledger, and the register is credited accordingly. Adjustments are made for amounts deducted, collected, or payable under various sections, and relief granted by appellate authorities reduces the recorded demand. Taxpayers must report discrepancies in their electronic liability ledger through the common portal using FORM GST PMT-04.
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