Draft Payment Rules
DRAFT GOODS AND SERVICES TAX – PAYMENT RULES, 20—
PAYMENT OF TAX
1. Electronic Tax Liability Register
(1) The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited to the said register.
Download Complete GST Draft Payment Rules Released by CBEC