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<h1>Electronic Credit Ledger records GST input tax credits, utilisation, cross-utilisation and refund adjustments on the common portal.</h1> Form GST PMT-2 is the prescribed template for the Electronic Credit Ledger maintained on the common portal, recording taxpayer identity, period, and detailed transactional entries by date, reference number, tax period and description. Entries are marked as Debit or Credit and allocated across SGST/CGST/IGST with columns for balance, matched, mismatched and provisional amounts. Notes require separate recording of credits from returns, ISD, merger/pre-registration and reverse charge; separate recording of utilisation and cross-utilisation across major heads; and adjustment of refunds claimed from the ITC ledger with recrediting on rejection or withdrawal.
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