PMT-01 explained: your electronic liability register

Two parts of the register

Rule 85 of the CGST Rules provides for the register in Form PMT-01. It is maintained for each GSTIN and can be viewed from the ledgers section of the portal.

• Part I records liabilities arising from returns, such as tax declared in GSTR-3B, interest and late fee, and their payment
• Part II records liabilities other than returns, such as amounts confirmed in demand orders, penalties and mandatory pre-deposits for appeals
• Each entry shows the head (IGST, CGST, SGST or cess) and the minor head (tax, interest, penalty, fee or others)
• Debits come from returns and orders; credits come from payments through the cash or credit ledger

How demands appear and get cleared

When an adjudication order under Section 73, 74 or 74A is uploaded, the confirmed amount is debited in Part II against that order. If the demand is reduced or set aside in appeal or rectification, the register is updated accordingly under Rule 85(7). Recovery steps such as bank attachment are often based on what the register shows, so an order that has been stayed or reduced should be reflected there.

If you pay voluntarily through DRC-03 before or after an order, the payment does not automatically knock off the demand. Rule 142(2B) provides Form DRC-03A to link an earlier DRC-03 payment with the demand order, so that the liability is shown as paid.

Discrepancies

If you notice a wrong debit, a payment not reflected, or a demand that was withdrawn still appearing, report it through Form PMT-04 to the jurisdictional officer and follow up in writing. Keep copies of the order, appeal acknowledgement and payment challans.

Common mistakes

Businesses often pay a demand through DRC-03 under the wrong cause of payment, or forget to link it with DRC-03A, and then receive recovery notices for amounts already paid. Others ignore Part II because returns are up to date. Check the register every quarter. A professional can reconcile it with your orders and payments and take up corrections with the officer.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.