Electronic Liability Ledger [Section 49(7)]

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....ic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register. Debits and Credit made to the Electronic Liability Register The electronic liability register of the person shall be ....

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....e electronic liability register shall be credited accordingly. (e) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 a....

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....dit ledger or electronic cash ledger; (b) the amount of TDS deducted by the Deductor in terms of Section 51 and paid by way of debit from electronic cash ledger; (c) the amount of TCS collected by the E-Commerce operator in terms of Section 52 and paid by way of debit from electronic cash ledger; (d) the amount of tax payable on reverse chanrge basis and paid by way of debit from electronic ....