Electronic tax ledgers govern deposit crediting and prescribed utilisation rules for payment and refund of tax liabilities.

Deposits made by prescribed electronic modes are credited to a person's electronic cash ledger and self-assessed input tax credit to an electronic credit ledger; cash ledger balances may be used for any payable amounts under the Act, credit ledger balances may be used for output tax (including under the Integrated Act), utilisation follows a prescribed order among integrated, central and State/Union territory taxes with specified prohibitions on cross-utilisation, balances are refundable under the refund provision, liabilities are maintained in an electronic register, and taxpayers must discharge dues in a prescribed sequence.

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