Electronic ledger rules govern use and priority of credit and cash for GST payments and refund processes.

Payments made by electronic modes are credited to the electronic cash ledger and self-assessed input tax credit is credited to the electronic credit ledger; both ledgers are used, under prescribed conditions, to pay tax, interest, penalty, fees or other amounts. Utilisation follows specified priority among integrated, central, State and Union territory tax credits; certain cross-utilisations are prohibited. Residual balances may be refunded, liabilities are recorded in an electronic liability register, and dues are discharged in a prescribed order. Payment is deemed passed on to the recipient unless disproved.

---

---

---