Electronic ledgers: payments and input tax credits are credited and applied to tax liabilities under prescribed conditions.

Payments made by prescribed electronic modes are credited to an individual's electronic cash ledger, and self-assessed input tax credit is credited to the electronic credit ledger. Ledger balances may be used, subject to prescribed conditions and time limits, to pay tax, interest, penalty, fees or other amounts; unused balances are refundable under the refund provisions. Credits must be utilised in a prescribed order and with specified cross-utilisation restrictions between integrated, central, State and Union territory tax. Liabilities are maintained in an electronic liability register and payment sequence for dues is prescribed.

---

---

---