Electronic ledger payment of GST credited to cash and credit ledgers with prescribed utilisation order, refund and liability recording.

Payments made by prescribed electronic modes are credited to an assessee's electronic cash ledger; self-assessed input tax credit is credited to the electronic credit ledger. Electronic cash ledger balances may be used for any payment under the Act; electronic credit ledger balances are usable for output tax under this Act or the Integrated Act. The Act sets a utilisation hierarchy for different tax types, prohibits certain cross-utilisation between central and State/Union territory tax, allows refund of excess balances, and requires an electronic liability register.

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