Pla account
This query is : Resolved
08 May 2012
Please inform me the concept of PLA Account.
How it is opened in the Bank.
How it is opened in the Bank.
09 May 2012
Duty is paid by assessee through current account known as PLA (Personal
Ledger Account). The PLA is credited when duty is paid i.e., deposited in the
bank by filling a challan called TR-6/GAR-7 on monthly basis. Only excise duty paid
comes in PLA the items like fine, penalty, interest does not appear in PLA.
A PLA contains:
1. Serial number and date
2. Details of TR-6/GRA-7 challan number
3. Balance duty etc.
The PLA is maintained in triplicate using both sided carbon.
Ledger Account). The PLA is credited when duty is paid i.e., deposited in the
bank by filling a challan called TR-6/GAR-7 on monthly basis. Only excise duty paid
comes in PLA the items like fine, penalty, interest does not appear in PLA.
A PLA contains:
1. Serial number and date
2. Details of TR-6/GRA-7 challan number
3. Balance duty etc.
The PLA is maintained in triplicate using both sided carbon.
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