Mr. Dharam provides the following information regarding his tax & other liabilities under GST law as per Electronic Liability Register: Sr. No.…

The order of discharge of GST liability under section 49(8) of the CGST Act is as under: (i) self-assessed tax, interest, penalty, fee or any other amount related to returns of the previous tax periods. (ii) self-assessed tax, interest, penalty, fee or any other amount related to returns of the current tax period. (iii) any other amount payable including demand determined under section 74A, In view of the above provisions, Mr. Dharam cannot clear his liability of demand notice under section 74A first. The order of discharge of liability of Mr. Dharam will be as under: 1. Tax, interest and penalty for the month of May, ₹ 30,000 2. Tax due for the month of June, ₹ 35,000 3. Liability arising out of demand notice u/s 74A, ₹ 48,000