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of <h1>Understanding Form GST PMT-01: Track Non-Return Liabilities, Payments, and Adjustments Under Various Tax Acts</h1> Form GST PMT-01 is an electronic liability register for registered persons, maintained on a common portal, to record non-return related liabilities under various tax acts, including Central, State, UT, Integrated Tax, and CESS. The form details transactions, including tax, interest, penalties, and fees, with entries for debits, credits, reductions, and refunds. It reflects changes due to appeals, rectifications, and reviews, and allows for negative balances if appeals are successful. Payments against liabilities and voluntary payments are recorded, and penalty reductions occur automatically if paid within specified timeframes. The closing balance does not impact return filings.
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