Electronic Tax Liability Register

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....F TAX 1.  Electronic Tax Liability Register (1)  The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited to the said register.  (2)  The electronic tax liability register of a registered taxable person shall be debited by:  ....

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....r, as the case may be, the electronic cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited accordingly.  (4)  The amount deducted under section 37, or the amount collected under section 43C, or the amount payable under sub-section (3) of section 7, or the amount payable under section 8, or any amount payable towards interest, penalty, fee or....