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CHAPTER IX - PAYMENT OF TAX
Rule 85 of CGST Rules - Electronic...
Rule 86 of CGST Rules - Electronic... Rule 86A of CGST Rules - Condition... Rule 87 of CGST Rules - Electronic... Rule 88 of CGST Rules - Identifica... Rule 88A of CGST Rules - Order of ... Rule 86B of CGST Rules - Restricti... Rule 88B of CGST Rules - Manner of... Rule 88C of CGST Rules - Manner of... Rule 88D of CGST Rules - Manner of...Rule 85 of CGST Rules - Electronic Liability Register
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85. Electronic Liability Register.[1]
(1) The electronic liability register specified under subsection (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. |
(2) The electronic liability register of the person shall be debited by- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; [2][or] [3][(c) ***] (d) any amount of interest that may accrue from time to time. |
(3) Subject to the provisions of section 49, [4][section 49A and section 49B] payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. |
(4) 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 and the electronic liability register shall be credited accordingly. |
(5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly. |
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly. |
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. |
[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
[2] Words inserted by Rule 11(a) of The CGSTR(2nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022.
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