Electronic Liability Register requires recording non return liabilities, payments, adjustments and refund conditions in GST liability ledgers. Form GST PMT-01 (Part II) mandates an Electronic Liability Register on the Common Portal for non return liabilities, recording GSTIN, Demand ID, demand particulars, ledger usage, transaction type and debits/credits across tax, interest, penalty, fee and other heads. It requires recording payments from cash or credit ledgers, reflects reductions or enhancements from appeals or reviews, allows negative balances for individual Demand IDs, permits pre deposit refunds subject to adjustment, and provides that closing balances do not affect return filing; debit and credit entries are created simultaneously on payment.