Section 49(7) of the CGST Act, 2017 read with Rule-85 mandate and require to maintain the __________ in GST form number __________ for each person liable to pay tax, interest, penalty, late fees or any other amount on th

CS Executive · Tax Laws · PYQS · December 2020
Section 49(7) of the CGST Act, 2017 read with Rule-85 mandate and require to maintain the __________ in GST form number __________ for each person liable to pay tax, interest, penalty, late fees or any other amount on the common portal of the department.
(A) Electronic Payment Register; GST-PMT-2
(B) Electronic Liability Register; GST-PMT-1
(C) Electronic Credit Register; GST-PMT-1
(D) Electronic Tax Register; GST-PMT-2

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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