GST PMT 1 Electronic Tax Liability Register of Taxpayer ,Part–II:Other than return related liabilities

 

Electronic Tax Liability Register of Taxpayer ,Part–II:Other than return related liabilities GST PMT 1

 

Please reconfirm the correctness of below mentioned GST form with GST authorities.

 

GST PMT 1 is arranged to use for Electronic Tax Liability Register of Taxpayer ,Part–II:Other than return related liabilities

The pdf format of GST PMT 1 for Electronic Tax Liability Register of Taxpayer ,Part–II:Other than return related liabilities is  given below to click and download:

 

Download GST PMT 1 in pdf format:     GST PMT –1 Part-2.pdf

 

 

Government of India /State

Department of --------------

Form GST PMT –1

(See Rule ----)

Electronic Tax Liability Register of Taxpayer (Part–II: Other than return related liabilities)

(To be maintained at the Common Portal)

GSTIN –

Name –

Period - From ------- To -------- (dd/mm/yyyy)

Act - /All

Sr No.

Date

Reference

Tax

Descript

Type of

 

SGST/CGST/IGST

     

Balance (Payable)

   
 

(dd/m

No.

Period,

ion

Transaction

Ta

Intere

Penalt

Fe

Othe

Tot

Ta

Intere

Penalt

Fe

Othe

Tot

Status

 

m/

 

if

 

[Debit (DR)

x

st

y

e

rs

al

x

st

y

e

rs

al

(Staye

 

yyyy)

 

applica

 

(Payable) /

                       

d /Un-

     

ble

 

Credit (CR)

                       

stayed

         

(Paid)/

                       

)

         

Reduction

                         
         

(RD)/ Refund

                         
         

claimed (RF)]

                         

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

 

Note –

1. All liabilities, other than return, accruing will be recorded in the ledger.

2. All payments made out of cash or credit ledger against the liabilities would be recorded.

3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc.

4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance can still be positive.

5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed in favour of taxpayer even though the overall balance may still be positive.

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 based on payment made after SCN or within the time specified in Act.

Useful Information Hyperlinks:

 Would multiple registration be allowed under Goods and Service Tax (GSTIN)?
 Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
 Why separate Registration of GST in each state in India, for each business.
 Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
Is digital signature option available under registration of GST in India?
 Advantages of GST registration in India
Who has to obtain GST registration in India?     
Does GST registration number of my firm change time to time in India?
 Is GST registration required for a public sector undertaking?
 Is amendment of GST registration allowed in India?
 Cancellation of GST registration in India
Centralized GST registration of services permitted in India?
 Retired from business ownership. Fresh GST registration in India?
 GST Registration for Job workers in India
GST registration mechanism in India
Pre-registration of credit card necessary for GST payment in India


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