Electronic ledger rules govern payment, utilisation hierarchy, and refundability of GST amounts and liabilities under law. Payments by prescribed electronic modes are credited to a person's electronic cash ledger and self-assessed input tax credit is credited to the electronic credit ledger; funds in the cash ledger may be used for tax, interest, penalty, fees or other amounts, and credit ledger amounts may be used for output tax under this Act or the Integrated Act, subject to prescribed manner, conditions and time. The statute prescribes the order and limitations for utilisation of different tax credits, provides for refund of ledger balances, requires an electronic liability register, and mandates a sequence for discharging dues.