TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Electronic Credit Ledger format defined to record and reconcile input tax credits and their utilisation on the common portal.</h1> 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.
TaxTMI 
TaxTMI 
