Electronic Liability Register (ELR) specified in section 49(7) shall be maintained as per Rule 85 in form __________ for each person liable to pay tax, interest, penalty, late fee or any other amount on the __________ an

CS Executive · Tax Laws · PYQS · December 2021
Electronic Liability Register (ELR) specified in section 49(7) shall be maintained as per Rule 85 in form __________ for each person liable to pay tax, interest, penalty, late fee or any other amount on the __________ and all amounts payable by him shall be debited to the said register.
(A) GST PMT-01; Common Portal
(B) GST PMT-06; GST Portal
(C) GST PMT-01; GST Portal
(D) GST PMT-05; Common Portal

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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