https://www.taxtmi.com/article/detailed?id=13129 The Electronic Liability Register, maintained on the GST portal in Form GST PMT 01, records tax liabilities and is debited for return filed liabilities, assessments and accrued interest; payments made by debiting the Electronic Credit Ledger or Electronic Cash Ledger are credited to the register. It comprises Part I (return related liabilities and specified form postings) and Part II (non return liabilities, disputed demands and entries from appeals, refunds and officer actions). Discrepancies are reported via FORM GST PMT 04; deposits made through Form DRC 03 create simultaneous debit and credit entries. en-us Wed, 20 Nov 2024 11:40:16 +0530 Wed, 20 Nov 2024 11:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13129 The Electronic Liability Register, maintained on the GST portal in Form GST PMT 01, records tax liabilities and is debited for return filed liabilities, assessments and accrued interest; payments made by debiting the Electronic Credit Ledger or Electronic Cash Ledger are credited to the register. It comprises Part I (return related liabilities and specified form postings) and Part II (non return liabilities, disputed demands and entries from appeals, refunds and officer actions). Discrepancies are reported via FORM GST PMT 04; deposits made through Form DRC 03 create simultaneous debit and credit entries. Articles Goods and Services Tax - GST Wed, 20 Nov 2024 11:40:16 +0530 https://www.taxtmi.com/article/detailed?id=13129