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<h1>Form GST PMT-02: Managing Tax Payments Electronically via Credit Ledger Under GST Rules, May 2017 Draft.</h1> Electronic Credit Ledger of a registered person is maintained on the Common Portal under the GST framework. It involves the use of Form GST PMT-02 for recording transactions related to the payment of tax. The rules and procedures governing this ledger are outlined in the GST Payment of Tax Final Draft Rules dated May 18, 2017. These statutory provisions ensure compliance with taxation regulations, facilitating the management and settlement of tax liabilities through electronic means.