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Issue ID: 107326
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PLA payment

Date 13 Sep 2014
Replies 1 Reply
Views 1494 Views
Asked by
PLA payment guidance: unpaid duty must be paid by GAR-7 and reported in the ER-2 return before the due date.
PLA maintenance is no longer applicable; after adjusting the credit account, any residual duty must be paid in cash by GAR-7 on or before the due date and shown in the ER-2 return's appropriate 'challan payments made in the month' column. (AI Summary)

Dear Experts,

Suppose my PLA requirement is 2,50,000 for a month, but it is not paid within due date. In this case, shall I show this amount in "TR-6/GAR-7 Challan Payments made in the month (in aggregate)" column in the ER-2 or not ??

Anand

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