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of <h1>Section 35 Model GST Law: Electronic Payment Methods, Input Tax Credit Utilization, and Tax Liability Procedures Explained</h1> Section 35 of the Model GST Law outlines the procedures for the payment of tax, interest, penalties, and other amounts by taxable persons. Payments can be made through various electronic methods and are credited to an electronic cash ledger. Input tax credits are credited to an electronic credit ledger and can be used for tax payments under prescribed conditions. The utilization of input tax credits follows a specific order, prioritizing IGST, CGST, and SGST payments. Balances in the cash or credit ledger can be refunded according to Section 38. Tax liabilities are maintained in an electronic register, and tax dues are prioritized for payment. Tax incidence is deemed passed to the recipient unless proven otherwise.
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