Amounts that will be debuted to Electronic Tax Liability Register :
The electronic tax 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 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 – Rule 1(2) of Payment Rules.
Payment of liability through Electronic Liability Register – Subject to the provisions of section 49, 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 2 or the electronic cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited accordingly – Rule 1(3) of Payment Rules.