Part A can be electronically generated on the basis of information derived through returns in FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
Part B includes the Tax Liability, interest and penalty paid and the refund claimed from cash ledger if any.
Part B is also auto-populated, the system will compute the tax liability on the basis of GSTR-1(Output tax) and after adjustment of Input tax credit as claimed in GSTR-Every registered person furnishing the return is required to discharge his liability towards tax, interest, penalty, fees or any other amount payable.
The payment will be made by debiting the electronic cash ledger or electronic credit ledger.
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