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of <h1>Section 49 of West Bengal GST Act, 2017: Tax Payment Procedures, Electronic Ledgers, and Credit Utilization Rules Explained</h1> Section 49 of the West Bengal Goods and Services Tax Act, 2017, outlines the procedures for the payment of tax, interest, penalties, and other amounts. Deposits made via various electronic methods are credited to a person's electronic cash ledger. Input tax credits are credited to an electronic credit ledger and can be used for output tax payments. The order of utilization for different tax credits is specified, preventing cross-utilization between central and state taxes. Balances in these ledgers can be refunded as per section 54. Tax liabilities are maintained in an electronic liability register, and tax dues must be settled in a prescribed order.
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