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<h1>Procedures for Tax Payment and Refunds Under Section 11 of Draft Integrated GST Act 2016 Explained</h1> Section 11 of the Draft Integrated Goods and Services Tax Act, 2016 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 the electronic cash ledger. Input tax credits are credited to the electronic credit ledger and can be used for tax payments in a prescribed order. Any remaining balance in these ledgers can be refunded. Tax liabilities are recorded in an electronic liability register, and dues must be discharged in a specified order. Tax paid is presumed to be passed on to the recipient unless proven otherwise.