Electronic Liability Register requires recording GST liabilities and payments through designated credit and cash ledgers on the portal. Electronic liabilities must be maintained in an Electronic Liability Register in FORM GST PMT-01 on the common portal; debits include amounts from returns, officer determinations, mismatch adjustments and accruing interest. Payments are made by debiting the Electronic Credit Ledger or Electronic Cash Ledger and credited to the liability register. TDS, TCS and reverse-charge payments are debited from the cash ledger. Demands reduced by appellate relief or penalty adjustments are credited. Discrepancies must be communicated to the jurisdictional officer via the portal in FORM GST PMT-04.