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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Electronic ledgers govern GST payments, prescribing permitted modes, utilisation limits and priority rules for settling liabilities.</h1> Deposits made by prescribed electronic modes are credited to an electronic cash ledger and input tax credit self assessed in returns is credited to an electronic credit ledger. Cash ledger balances may be used for payment of tax, interest, penalty, fees or other amounts; credit ledger balances may be used for payment of output tax under this Act or the Integrated Act. Specific priority and restriction rules govern utilisation of different tax credits, liabilities are recorded in an electronic liability register, and a prescribed order of discharge of dues applies.

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