Electronic ledger payments under GST govern crediting, utilisation priority and refund of cash and input tax credits. Deposits via prescribed electronic modes are credited to a taxpayer's electronic cash ledger, and self-assessed input tax credit is credited to the electronic credit ledger. Amounts in these ledgers may be applied to tax, interest, penalty, fees or other statutory amounts under prescribed conditions, with residual balances refundable. The law specifies a hierarchical utilisation order for credits between integrated, central and State/Union territory taxes, prohibits certain cross-utilisation, requires an electronic liability register, and orders the sequence for discharging dues.