https://www.taxtmi.com/acts?id=22850 Form GST PMT-1 establishes an Electronic Tax Liability Register with Part I for return-related liabilities and Part II for non-return liabilities, recording transaction details, debit/credit status, tax-component breakdowns and totals. Part I entries include return liabilities and composition or cancellation-related liabilities and link a positive closing balance to return invalidity and prohibition on filing subsequent returns until discharge. Part II captures non-return demands, payments from ledgers, appeal-based adjustments, refund claims for successful appeals, and status; its closing balance does not affect return filing. en-us Mon, 17 Oct 2016 14:07:52 +0530 Thu, 12 Feb 2026 12:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22850 Form GST PMT-1 establishes an Electronic Tax Liability Register with Part I for return-related liabilities and Part II for non-return liabilities, recording transaction details, debit/credit status, tax-component breakdowns and totals. Part I entries include return liabilities and composition or cancellation-related liabilities and link a positive closing balance to return invalidity and prohibition on filing subsequent returns until discharge. Part II captures non-return demands, payments from ledgers, appeal-based adjustments, refund claims for successful appeals, and status; its closing balance does not affect return filing. Act-Rules Bills Mon, 17 Oct 2016 14:07:52 +0530 https://www.taxtmi.com/acts?id=22850