Rule 85 - Electronic Liability Register
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
Electronic liability register in PMT-01 records return, demand and other liabilities; current forms include negative-liability adjustments where prescribed.
Exact operative text
85. Electronic Liability Register.-(1) The electronic liability register specified under sub- section (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 amounton the common portal and all amounts payable by him shall be debited to the saidregister.
(2) The electronic liability register of the person shall be debited by- 170 Inserted vide Notf no. 60/2018 -
CT dt. 30.10.2018 171 Inserted vide Notf no. 33/2019-CT dt. 18.07.2019 with effect from a date to be notified
later. (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return
furnishedby 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; (c) the amount of tax and interest payable as a result of mismatch under section 42 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, section 49A and section 49B 172, 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, feeor 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.
Paragraph-wise decode
Electronic liability register in PMT-01 records return, demand and other liabilities; current forms include negative-liability adjustments where prescribed.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 85 regulate?
- It regulates electronic liability register. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.