Electronic ledger credits determine permissible set-off and use for GST payments, with prescribed order and conditions.

Payments made by prescribed electronic modes are credited to an electronic cash ledger and self-assessed input tax to an electronic credit ledger. Amounts in those ledgers may be used, subject to prescribed conditions and time limits, to pay tax, interest, penalty, fees and other amounts; inter-ledger and inter-tax utilisation priorities and restrictions govern how input tax credit is applied towards integrated, central, State or Union territory tax.

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