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<h1>Electronic Credit Ledger governs input tax credit credits and debits, with re credit and discrepancy filings via specified portal forms.</h1> The electronic credit ledger must be maintained in FORM GST PMT-02 on the Common Portal where all input tax credit claims are credited. The ledger is debited for discharge of liabilities under section 49 and for refund claims under section 54; amounts from rejected refund claims are re credited by the proper officer via FORM GST PMT-03. No direct entries are permitted. Discrepancies must be reported to the jurisdictional officer through the Common Portal in FORM GST PMT-04. A refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes not to appeal.
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