The Electronic Liability Register specified under section 49(7) of the CGST Act, 2017 as per Rule 85 of the CGST Rules 2017 shall be maintained in Form __________ for each person liable to pay tax, penalty, late fees or

CS Executive · Tax Laws · PYQS · December 2019
The Electronic Liability Register specified under section 49(7) of the CGST Act, 2017 as per Rule 85 of the CGST Rules 2017 shall be maintained in Form __________ for each person liable to pay tax, penalty, late fees or any other amounts payable by him on the common portal which shall be debited to the said register.
(A) GST PMT-10
(B) GST PMT-01
(C) GST PMT-05
(D) GST PMT-02

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Goods and Services Tax (GST)

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