Personal Ledger Account (PLA) is an account through which Assessee pays duty to the Government. The PLA register is credited when the duty is liable to pay and when the Duty is discharged (by CENVAT Credit /Payment) the PLA register will be debited. The Duty Payable if any will be displayed as Balance. PLA and CENVAT Credit should be used only for payment of excise duty and not for any other payments like rent, fines, penalties etc.
To view the PLA Register
Go to Gateway of Tally > Display > Statutory Reports > Excise Reports > Manufacturer > PLA Register
In Select Item screen
Select the Excise Unit – ABC Company from the List of Excise Units
If you have more than one manufacturing unit select the appropriate Excise Unit from the List of Excise Units for which you want to view the PLA Register.
The PLA Register appears as shown
Particulars of Credit/Debit Document / Description of Documents With name of treasury Where necessary: This field displays the description of the documents (invoices)
Document No./ Date: This field displays the invoice (document) number and date of the invoice.
Central Excise Tariff Sub-heading Number: Displays the tariff classification number of the Stock item.
ECC no. of the Buyer: Displays the Excise Control Code of the buyer.
Basic Excise Duty: Displays the Credit, Debit and Balance duty amount.
Education Cess: Displays the Credit, Debit and Balance Education Cess amount.
Secondary Education Cess: Displays the Credit, Debit and Balance secondary Education Cess amount.