What is the sequence of payment of tax where that taxpayer has liabilities for previous months also?

Question 20 – Draft-Bills-Reports – GST Payment of Tax – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 20 – Q 20. What is the sequence of payment of tax where that taxpayer has liabilities for previous months also? Ans. Section 35(8) prescribes an order of payment where the taxpayer has tax liability beyond the current return period. In such a situation, the order of payment to be followed is: First self-assessed tax and interest for the previous period; thereafter self-assesse

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