The self assessed input tax credit (ITC) in the return filed in form GSTR-3B of the registered person shall be credited to his __________ in accordance with section 41 or section 43A of the CGST Act, 2017.

CS Executive · Tax Laws · PYQS · December 2021
The self assessed input tax credit (ITC) in the return filed in form GSTR-3B of the registered person shall be credited to his __________ in accordance with section 41 or section 43A of the CGST Act, 2017.
(A) Electronic Credit Ledger
(B) Electronic Cash Ledger
(C) Electronic Liability Ledger
(D) Electronic Ledger

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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