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of <h1>Understanding Section 49: Electronic Cash and Credit Ledgers, Tax Payment Priorities, and Restrictions on Cross-Utilization</h1> Section 49 of the Rajasthan Goods and Services Tax Act, 2017, outlines the procedures for the payment of tax, interest, penalty, and other amounts. It mandates that deposits made via specified electronic methods are credited to an electronic cash ledger. Input tax credit is credited to an electronic credit ledger and can be used for tax payments under prescribed conditions. The section specifies the order of utilization for integrated, central, State, and Union territory taxes, prohibiting cross-utilization between certain taxes. Refunds from the electronic ledgers are governed by section 54. Tax liabilities are recorded in an electronic liability register, and payment priorities are established for tax dues.
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