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CGST FORMS
PAYMENT

Body

Form GST PMT -01

(See rule 85(1))

Electronic Liability Register of Registered Person

(PartI: Return related liabilities)

(To be maintained at the Common Portal)

GSTIN -

Name (Legal) -

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 (Central Tax/State Tax/UT Tax/Integrated 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 worked out by reducing credit (amount paid) from the debit (amount payable).

4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.

Form GST PMT - 01

(See rule 85(1))

Electronic Liability Register of Taxable Person

(Part- II: Other than return related liabilities)

(To be maintained at the Common Portal)

Reference No.- Date-
GSTIN/Temporary Id - Name (Legal) -
  Trade name, if any -
Stay status - Stayed/Un-stayed Period - From --To -- (dd/mm/yyyy)
Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All

  (Amount in Rs.)

Sr No.

Date (dd/ mm/ yyyy) Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total)
From To Tax Interest Penalt y 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, 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 subject to the adjustment of the refund against any liability by the proper officer.

6. The closing balance in this part shall not have any effect on filing of return.

7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.

8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.