Electronic Liability Register of Registered Person

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....) - Trade name, if any Tax Period - Act - CGST/SGST/UTGST /IGST/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/ yyyy) Reference No. Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)] / [Credit (CR) (Paid)/] Amount debited / credited (CGST/SGST/UTGST/IGST/CESS/Total) Balance (Payable) (CGST/SGST/UTGST/IGST/CESS/Total) Tax Interest Penalty Fee Others To....

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....ectronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Demand ID -- Demand date - GSTIN/Temporary Id - Name (Legal) - Trade name, if any - Period - From ------- To ------ Act - CGST/SGST/UTGST /IGST/CESS /All (Amount in Rs.) Stay status - Stayed/Un-stayed -- (dd/mm/yyyy) Sr No. Date (dd/ mm/ yyyy) Reference....

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.... the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive su....