Section 85: Electronic Liability Register

Q: What does Section 85 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 85 TCITCR pertains to "Electronic Liability Register". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 85 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs electronic Liability Register. As verified on 19 May 2026.

Q: Is Section 85 TCITCR still in force?

Yes, Section 85 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 85 TCITCR?

धारा 85 TCITCR is the Devanagari Hindi reference for Section 85 of the The CGST (Input Tax Credit) Rules, 2017. Section 85 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs electronic Liability Register. As verified on 19 May 2026.

Q: What is Dhara 85 TCITCR?

Dhara 85 TCITCR is the Roman Hindi reference for Section 85 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 85 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs electronic Liability Register. As verified on 19 May 2026.

Q: How to cite Section 85 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 85, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 85 (India).

Law on Tips Editorial Board

(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 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.

(3)

Subject to the provisions of section 49, [section 49A and section 49B,] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).] 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.