Pla register

PLA stands for Personal Ledger Account in which particulars of deposit of excise duty in Bank through GAR-7 challan are made. It is also called  Account Current.

Raksh*t

Mob:9810525780

Whatever liability of excise becomes payable it is adjusted from PLA register.Balance lying in PLA can be carried forward to next period.

Yes its an account current through assessee pays Duty to government and its credited when duty is liable to pay, debited when duty is dischrged either by payment or CENVAT credit. Here only excise payments are adjusted and its not for any other payments.