PLA payment, Central Excise

[anand rama rao]

Dear Experts,

Suppose my PLA requirement is 2,50,000 for a month, but it is not paid within due date. In this case, shall I show this amount in "TR-6/GAR-7 Challan Payments made in the month (in aggregate)" column in the ER-2 or not ??

Anand

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Now there is no question of maintaining PLA. After adjusting your credit account for payment of duty if you have to pay some more amount in cash you have to pay the same through GAR-7 on or before the prescribed due date and the same is to be shown in the appropriate column of E.R.@.