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What is PLA Account & briefly say the central excise
returns, due dates & entries

Answer Posted / y. narayana rao

PLA = Personnel Ledger Account
this is basically used in excise to maintain the entries of
cash(Cheque or e-payment) deposit and payment of duty from
this amount throughout the year.
if the input is less then payable duty then you have to
deposit the balance amount in bank and put the entries in
PLA register.

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