Rule 85 of CGST Rules -Electronic Liability Register

(updated as on 15.11.2017)

(1) The electronic liability register specified under subsection(7) of section 49 shall be maintained in FORM GST PMT-01 for each person liableto pay tax, interest, penalty, late fee or any other amount on the common portal and allamounts 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 amountpayable as per the return furnished by the said person;

(b) the amount of tax, interest, penalty or any other amount payable asdetermined by a proper officer in pursuance of any proceedings under the Act or asascertained by the said person;

(c) the amount of tax and interest payable as a result of mismatch under section42 or section 43 or section 50; or

(d) any amount of interest that may accrue from time to time.

(3) Subject to the provisions of section 49, payment of every liability by a registeredperson as per his return shall be made by debiting the electronic credit ledger maintained asper rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liabilityregister shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, orthe amount payable on reverse charge basis, or the amount payable under section 10, anyamount payable towards interest, penalty, fee or any other amount under the Act shall bepaid by debiting the electronic cash ledger maintained as per rule 87 and the electronicliability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reducedto the extent of relief given by the appellate authority or Appellate Tribunal or court and theelectronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly orfully, as the case may be, if the taxable person makes the payment of tax, interest andpenalty specified in the show cause notice or demand order and the electronic liabilityregister 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 thecommon portal in FORM GST PMT-04.

CHAPTER IX

PAYMENT OF TAX

Chapter IXof CGST Rules, 2017 consists of four rules relating to PAYMENT OF TAXRULES under the GST regime. All this rules are available for your ready reference.
Rule 85 :Electronic Liability Register
Rule 86 :Electronic Credit Ledger
Rule 87 :Electronic Cash Ledger
Rule 88 :Identification number for each transaction

You may also like :
Click here to download the CGST Rules as updated on 15th November, 2017