Calculating GST Payment Due - Electronic Liability Register

The GST platform in India uses a system of three ledgers, namely Electronic Liability Register, Electronic Credit Ledger, and

Electronic Cash Ledger. These ledgers provide support to manage the GST liability, credit, payment due, deposits, interest, penalty and late fee or any other debit/credit amount of each of the taxpayers. The electronic liability register maintained in FORM GST PMT-01 provide support to manage the GST payment due, interest, penalty, late fee as well as any other amount of a taxpayer. In this article, let us look at the procedure for calculating GST payment due to the Common Portal.

Electronic Liability Register

The taxpayer shall access the electronic liability register or GST PMT-01 through the GST Common Portal for any reference. The electronic liability register accounts for:

The amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the taxpayer;
Amount related to 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 taxpayer;
Amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or
Amount of interest that may accrue from time to time.

GST Form PMT-01 - Part A

GST Form PMT-01 - Part B The liability of a registered person as per his return is recorded by debiting the electronic credit ledger or the electronic cash ledger and the electronic liability register is credited accordingly. The electronic cash ledger pays any amount deducted under section 51, or the amount collected under section 52, or the amount payable on a reverse charge basis, or the amount payable under section 10 any amount payable towards interest, penalty, fee or any other amount under the Act. Therefore the electronic liability registers credits accordingly. For any amount of demand debited in the electronic liability, the register reduceds to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register would be credited accordingly. In case of an amount of penalty imposed or liable to be imposed would stand reduced partly or fully, as the case may be, if the taxpayer makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register would be credited accordingly.

Calculating GST Payment Due

The GST payment due in any month can be readily viewed on the GST Common Platform dashboard after filing of GSTR-3, the

GST Monthly Return. GSTR-3 or Monthly Return is due on the 20th of each month. Prior to filing GSTR-3, the taxpayer must have filed GSTR-1 and GSTR-2 on the 10th and 15th of each month, respectively. Step 1: Access the GST Monthly Return or GSTR-3 Summary Page

Access GSTR-3 Dashboard Step 2: The GSTR-3 Outward Supplies summary page displays all the outward supplies

GST Outward Supplies Summary

Step 3: The total tax credit or details or inward supplies can be viewed by accessing the GSTR-3 Inward Supplies Summary

GST Input Tax Credit Summary Step 4: View the total GST tax payment due

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Frequently Asked Questions

Common questions about GST Payment Due Calculation.

The Electronic Liability Register (FORM GST PMT-01) is a ledger maintained on the GST Common Portal to manage the GST payment due, interest, penalty, late fee, and any other amount payable by a taxpayer. It credits the tax, interest, or other liabilities based on the returns filed or demands raised by the tax authorities.

The Electronic Liability Register is credited for the amount payable as per the returns filed by the taxpayer, any demand raised by the tax officer, mismatch of input tax credit under Sections 42, 43 or 50, and interest accrued from time to time. It is debited to the extent of relief granted by appellate authorities or courts, or payment of tax, interest, and penalty made by the taxpayer.

The GST payment due for any month can be viewed on the GST Common Portal dashboard after filing the GSTR-3 or Monthly Return. The total tax liability, including CGST, SGST, and IGST, is displayed on the GSTR-3 summary page after filing the relevant returns.

To calculate the GST payment due, access the GSTR-3 dashboard on the GST Common Portal, view the outward supplies summary and input tax credit summary, and the total tax liability will be displayed. This amount is the GST payment due for the month after filing all the relevant returns.

The Electronic Cash Ledger is used to pay any amount deducted under Section 51, collected under Section 52, payable on a reverse charge basis, payable under the composition scheme (Section 10), or towards interest, penalty, fee or any other amount under the GST Act. The Electronic Liability Register is credited accordingly based on the payments made through the Electronic Cash Ledger.

Yes, the Electronic Liability Register can be reduced to the extent of relief granted by the appellate authority, Appellate Tribunal, or court. It can also be reduced if the taxpayer makes the payment of tax, interest, and penalty specified in the show cause notice or demand order, in which case the Electronic Liability Register will be credited accordingly.

Before filing the GSTR-3 or Monthly Return, the taxpayer must have filed the GSTR-1 (Outward Supplies) by the 10th of the month and GSTR-2 (Inward Supplies) by the 15th of the month. The GSTR-3 is due on the 20th of each month and summarizes the GST payment due for the previous month.

The liability of a registered person as per the returns filed is recorded by debiting the Electronic Credit Ledger or the Electronic Cash Ledger, and the Electronic Liability Register is credited accordingly. The Electronic Credit Ledger manages the input tax credit available to the taxpayer for offsetting the GST payment due.

Yes, the taxpayer can access the Electronic Liability Register or GST PMT-01 through the GST Common Portal for reference. It provides a consolidated view of the GST payment due, interest, penalty, late fee, or any other amount payable by the taxpayer based on returns filed and demands raised.

The Electronic Liability Register is updated regularly based on the returns filed by the taxpayer, demands raised by the tax authorities, mismatch of input tax credit, interest accrued, relief granted by appellate authorities, or payments made by the taxpayer towards tax, interest, and penalty. It reflects the latest GST payment due and other liabilities for the taxpayer.