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PLA register

CA Sahil Singla.. (Service Tax ) (3746 Points)

12 February 2010

I am new to excise field,since i am just a pcc student. I know about RG A part 2 registers, but nothing about PLA.Please help in detail by giving examples for what actually PLA meant for.I only know that it is a advance payment of excise . What is it's purpose ?

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6 Replies

(Guest)

i think it is mantain. for duty payament

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 13 February 2010

MR. SAHIL SINGLA,

YOUR PATH IS https://www.cbec.gov.in/cae1-english.htm

AND ALSO GO TO THE https://dgftcom.nic.in/ (chapter-6),

WHETHER YOU HAVE ANY QUERY, PLEASE GO TO MY EMAIL, I REMAIN YOU,

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 13 February 2010

MR. SAHIL SINGLA,

PLA REFERS TO PERSONAL LEDGER ACCOUNT , WHICH IS MAINTAIN BY AN EOU ,

YOUR PATH IS https://www.cbec.gov.in/cae1-english.htm

AND ALSO GO TO THE https://dgftcom.nic.in/ (chapter-6),

WHETHER YOU HAVE ANY QUERY, PLEASE GO TO MY EMAIL, I REMAIN YOU,

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 13 February 2010

Email id is:-

ramesh.arti @ yahoo.co.in

Deva R (student) (83 Points)
Replied 13 February 2010

PLA(Personal Ledger Account)

This is the ledger to be maintained by a manufacturer registered under the central Excise depart. CAsh should be deposited in advance for goods manufactured and cleared under self assessment procedure. the amount that equals the amount of goods removed from the factory should be written off in that ledger from the advance amount paid.Its like a ledger amount paid ll be shown in the debit side and the excise duty of goods removed from the factory ll be shown in the credit side. a copy should be submitted to the department along with the return.