Match the following. List-I (Form) List-II (Explanation) a. GSTR-1 1. Gross tax liabilities, total description of payment b. GSTR-2 2. Details of supply/sales c. GSTR-3 3. Details of purchases d. GSTR-4 4. Quarterly statement

The correct answer is: C. a-2, b-1, c-4, d-3

GSTR-1 is a monthly return that must be filed by all registered taxpayers. It includes details of all supplies made during the month, including the value of supplies, the tax amount payable, and the tax amount paid.

GSTR-2 is a quarterly return that must be filed by all registered taxpayers. It includes details of all purchases made during the quarter, including

GSTR-3 is an annual return that must be filed by all registered taxpayers. It includes details of all supplies made and purchases made during the year, as well as the total tax liability for the year.

GSTR-4 is a quarterly statement that must be filed by all registered taxpayers. It includes details of all supplies made and purchases made during the quarter, as well as the total tax liability for the quarter.

Here is a brief explanation of each option:

• Option A: a-4, b-3, c-1, d-2. This option is incorrect because GSTR-4 is a quarterly statement, not a monthly return.
• Option
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  B: a-2, b-3, c-1, d-4. This option is incorrect because GSTR-2 is a quarterly return, not a monthly return.
• Option C: a-2, b-1, c-4, d-3. This option is correct because GSTR-1 is a monthly return, GSTR-2 is a quarterly return, GSTR-3 is an annual return, and GSTR-4 is a quarterly statement.
• Option D: a-3, b-4, c-1, d-2. This option is incorrect because GSTR-3 is an annual return, not a quarterly return.