Electronic Liability Register governs debiting and crediting of GST liabilities and payments through electronic ledgers. The rule requires maintenance of an Electronic Liability Register in FORM GST PMT-01 to record all amounts payable by a registered person. Liabilities include amounts declared in returns, amounts determined by officers or ascertained by the person, and accruing interest. Payments of return liabilities are made by debiting the Electronic Credit Ledger or Electronic Cash Ledger and crediting the liability register, while specified categories (such as deducted or collected amounts and reverse-charge liabilities) are paid from the electronic cash ledger. Discrepancies must be reported in FORM GST PMT-04.