Electronic Tax Liability Register of Taxpayer (Part–I: Return related liabilities Electronic Tax Liability Register of Taxpayer (Part–II: Other than return related liabilities)

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....T -1 (See Rule ---- ) Electronic Tax Liability Register of Taxpayer (Part-I: Return related liabilities) (To be maintained at the Common Portal) GSTIN - Name - Tax Period - Act - /All Sr No. Date (dd/mm/ yyyy) Reference No. Description Type of Transaction [Debit (DR) (Payable) / Credit (CR) (Paid)/ SGST/CGST/IGST Balance (Payable) Tax Interest ....

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....p;             Note - 1. All liabilities accruing due to return and payments made against the liabilities will be recorded in this ledger. 2. Liabilities for opting composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of ....

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.... (RF)] SGST/CGST/IGST Balance (Payable) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total Status (Stayed /Un- stayed) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19                     &nb....

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....against the liabilities would be recorded. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance can still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed in f....