Electronic Liability Register of Registered Person

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....est Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)] Note - 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectificat....

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....ntegrated Tax/CESS/Total) Balance (Payable) (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Note- 1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger. 2. Under description head - liabilities due to opting for 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 application or order falls, as the case may be. 3. Return shall be treated as invalid if closing balance is positive. Balance shall be wo....