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

A. a-4, b-3, c-1, d-2

B. a-2, b-3, c-1, d-4

C. a-2, b-1, c-4, d-3

D. a-3, b-4, c-1, d-2

Answer: Option B