The term tax dues in Section 49 does not include:
ACentral tax payable
BInterest, fee and penalty
CState tax payable
DIntegrated tax payable
Answer & Solution
Correct answer: B. Interest, fee and penalty
The explanation limits tax dues to tax payable, leaving interest, fee and penalty as other dues.
Keep practising Computation of GST Liability
Browse all Computation of GST Liability questions for CA Inter, or explore more Taxation topics.
Related questions
For related-person tests, the term person also includes:Persons who are legally recognised partners in business are:Notified service of Rs 1,00,000 under reverse charge at 18%. Recipient pays?Intra-State sale of Rs 2,00,000 at 18% GST. CGST payable?Rs 50,000 sale; pre-agreed invoice-linked Rs 5,000 later discount, ITC reversed. Value?Rs 50,000 sale; Rs 5,000 later discount never agreed earlier. Value?Price Rs 20,000 plus Rs 1,000 State-law cess billed separately. GST at 18%?Price Rs 30,000; buyer paid supplier's Rs 2,000 insurance, not in price. Value?