Electronic ledger payments and input tax credit rules require specified utilisation order and refund adjustment. Deposits for tax, interest, penalty, fee and other amounts paid electronically are credited to an electronic cash ledger, while self-assessed input tax credit is credited to an electronic credit ledger. Cash ledger balances may be applied to liabilities and credit ledger balances to output tax subject to prescribed conditions. Statutory rules fix the sequence for utilising IGST, CGST and SGST credits and bar certain cross-utilisation. Remaining balances may be refunded under refund provisions, liabilities recorded in an electronic liability register, and payment of dues must follow a prescribed priority of earlier returns, current returns, then other amounts.