Documents accompanying the return:

The assessee has to submit alongwith the E.R.-1 and E.R.-3 returns for the month/quarter, as the case may be, copies of the PLA and relevant GAR-7 challans. The PLA extracts will give details of all the credits made through
GAR-7 challans during the month and upto the 5th of the following month upto which the duty liability can be discharged for the month. A summary could also be put at the end of the PLA extracts indicating the following:

a. opening balance, after discharging the duty liability of the previous month;

b. the credits made during the month and upto the 5th of the following month;

c. total duty discharged during the month;

d. closing balance in the PLA after discharging the duty liability.

Above summary could be suitably modified for the units in the SSI sector as they are required to pay duty on quarterly basis.