Rule85

The Central Goods and Services Tax Rules, 2017

Electronic Liability Register

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 10 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 85 of the Central Goods and Services Tax Rules, 2017 deals with electronic Liability Register. 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 amount on the common portal and all amounts payable by him shall be debited to the said register. The Act came into force on 22 Jun 2017.

(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 amount on the common portal and all amounts 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 amount payable as per the return furnished by 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 1 [said person; or] (c) 2 [****] (d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49 , 3 [ section 49A and section 49B ], 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, fee or 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 . section 42 or section 43 or section 50; or" 3 . Inserted (w.e.f. 01.02.2019) vide Notification No. 03/2019-CT dated 29.01.2019.
Amendment notes
1. Substituted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "said person".
2. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "the amount of tax and interest payable as a result of mismatch under
Rule 85, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

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Questions about Rule 85

What does Rule 85 of the Central Goods and Services Tax Rules deal with?

Rule 85 of the Central Goods and Services Tax Rules is headed "Electronic Liability Register". 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 amount on the common portal and all amounts payable by him shall be debited to the said register.

How do I find court cases under Rule 85 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 85, rule 85 CGST Rules 2017, rule 85 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 85 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 3 (Intimation for composition levy), rule 10 (Issue of registration certificate), rule 42 (Manner of determination of input tax credit in respect of inputs or input services and reversal thereof), rule 43 (Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases), and on 4 further provisions, so none of them can safely be read on its own.

When did Rule 85 of the Central Goods and Services Tax Rules come into force?

Rule 85 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 85, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.