PLA means Personal Ledger Account(annx-8) whenever the duty to be paid you should pay through this account.
every month you have to remit the duty amount byknowing approx figure.
after making the payment you have to pass entryin your PLA thenin PLA the excess amt of duty accuumulated when ever required you can utilze this amount.
part2 is abolished under excise it is input credit register.in this all the purchase willbe accounted.
nothing but for sales is rg-1 FOR PURCHASE IS pART 23A
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