First, you need to run Sched 80 PVC. Sched 40 is not approved. I'd use LBs or other fittings and rigid PVC rather than liquitite if there's any chance of damage (someone wanting to stand on this or whatever). Inspectors are not there to advise you how to do things, just to make sure you do it right.
There are a few other concerns:
You must use wet-rated conductors here (e.g., THWN).
You must have an insulated equipment grounding conductor.
Any nearby metal that can reach from inside the tub needs to be bonded with 8g solid wire to the bond terminals on the spa.
There are two disconnect requirements that are often confused. The first is the maintenance disconnect. This has to be within sight of someone working on the tub. The common way to do this is to mount your GFCI in a "spa pack" in such a location. This must de-energize ALL the equipment.
The second is the emergency motor stop. This needs to disconnect the motor (typically on portable spas it kills everything because they're only fed with one circuit). This has to be visible to the SPA occupants (in the spa). However, this emergency stop is not required for single-family residential installations. I assume we're talking about a residence, as you have no business messing with something as sensitive as spa circuits in a multiunit situation.
Both of these have to be further than 5' from the inside of the tub or protected by a barrier that makes the path more than 5' (the idea is to keep you even when standing in the water from being able to reach out to that.
Frankly, article 680 (pools, spas, and fountains) is something that I recommend people (and even some random professionals) steer clear of. Tanks of water you're going to immerse yourself and family in is no place for amateur work. I'd even be leary of electricians that don't do a lot of pool/spa work.