Section 85(2) in Kerala Goods and Services Tax Rules, 2017
(2)The electronic liability register of the person shall be debited by,-(a)the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;(b)the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Ordinance as ascertained by the said person;(c)the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or(d)any amount of interest that may accrue from time to time.
