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CMA Final · Indirect Tax Laws and Practice · Walkthrough of GSTN Portal

A taxpayer files Form GSTR-3B for a month showing a tax liability. Which of the following correctly describes the position regarding the electronic liability register on the GST portal?

The electronic liability register is debited with the tax and other dues declared in the return, such as GSTR-3B, or created by demand. Payments made from the cash or credit ledgers are then applied to discharge those liabilities, so it records dues rather than being a source of payment.

  1. ALiability is debited to the register only when the officer issues a demand order
  2. BThe register is debited with the tax payable declared in the return, and payments through ledgers are then credited against itCorrect
  3. CThe register is used only for recording refund claims
  4. DThe register is debited only from the electronic credit ledger

Explanation

The electronic liability register records the tax, interest, penalty, fee and other dues of a person, debited on return filing or demand. Payments from the cash or credit ledger discharge it. It is not limited to demands or refunds, and it is not a payment source.

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