Electronic ledger crediting ensures tax, interest and penalties are credited and used for GST payments under prescribed conditions. Section 49 mandates crediting of payments made by prescribed electronic modes to the electronic cash ledger and self-assessed input tax credit to the electronic credit ledger; both ledgers are to be maintained as prescribed. Funds in the electronic cash ledger may be used for tax, interest, penalty, fee or other amounts, while electronic credit ledger balances are applicable to output tax under this Act or the Integrated GST Act. The section prescribes the sequence for utilisation of integrated, central, State and Union territory tax credits, prohibits certain cross-utilisations, allows refund of residual balances, requires an electronic liability register, and sets the order in which taxable persons must discharge dues.