Electronic Credit Ledger governs input tax credit credits and debits, with re credit and discrepancy filings via specified portal forms. 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.