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 ledger rules govern payment, utilisation hierarchy, and refundability of GST amounts and liabilities under law.</h1> 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.
TaxTMI 
TaxTMI 
