Electronic Credit Ledger format defined to record and reconcile input tax credits and their utilisation on the common portal.

Form GST PMT-02 specifies the Electronic Credit Ledger format to be maintained on the common portal, listing transactional entries by date, reference, tax period, description, transaction type (debit/credit) and balances across CGST, SGST, UTGST, IGST and CESS. The form includes separate schedules for provisional credit balances and mismatch credits and records all credit sources such as return reported credits, merger credits, pre registration inputs, composition opt outs and transitional credits for use and reconciliation.

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