Personal Ledger Account (PLA) is an account through which assessee pays duty to the government. The PLA register is credited when the duty has to be paid. When the duty is discharged (by CENVAT Credit /Payment), the PLA register will be debited. The duty payable, if any, will be displayed as a 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 .
● Select the excise unit 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 below:
A brief explanation about the form fields is given below:
|
Field Name |
Description |
|
Particulars of Credit/Debit Document / Description of Documents With name of treasury Where necessary |
Displays the name of the voucher type and the opening balance, if available. |
|
Document No./ Date |
Displays the rule 11 invoice number and date of the document. Displays the voucher number and the voucher date for payment and journal adjustment voucher. |
|
Central Excise Tariff Sub-heading Number |
Displays the tariff classification number (HSN code) of the stock item for excise sales, supplementary invoice, debit note, and material out voucher. For any other vouchers, the field is left blank. |
|
Central Excise Regn. No of the Buyer |
Displays the excise control code of the buyers for transactions recorded with excise sales, debit note, and material out vouchers. |
|
CENVAT |
|
|
Credit |
Displays the credit balance of CENVAT ledger from all duty payment recorded with the type of payment specified as Regular & Arrears . |
|
Debit |
Displays the debit balance of CENVAT ledger from transactions recorded with sales, debit note, and material out vouchers. |
|
Balance |
Displays the difference between the credit and debit balance. |
|
EDU_CESS |
|
|
Credit |
Displays the credit balance of Education Cess ledger from all duty payments recorded with the type of payment set as Regular & Arrears . |
|
Debit |
Displays the debit balance of Education Cess from transactions recorded with sales, debit note, and material out vouchers. |
|
Balance |
Displays the difference between the credit and debit balance. |
|
SEC_EDU_CESS |
|
|
Credit |
Displays the credit balance of Secondary Education Cess ledger from all duty payments recorded with the type of payment set as Regular & Arrears . |
|
Debit |
Displays the debit balance of Secondary Education Cess from transactions recorded with sales, debit note, and material out vouchers. |
|
Balance |
Displays the difference between the credit and debit balance. |