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of <h1>Understanding Tax Payments & Refunds Under UP GST Act 2017: Electronic Ledgers, Input Credit, and Section 54 Refunds Explained</h1> Under the Uttar Pradesh Goods and Services Tax Act, 2017, payments for tax, interest, penalties, and other amounts can be made via various electronic methods and are credited to an individual's electronic cash ledger. Input tax credit is credited to the electronic credit ledger and can be used for tax payments under specific conditions. The credit from integrated, central, state, or union territory taxes must be used in a prescribed order, with restrictions on cross-utilization. Remaining balances may be refunded as per section 54. Tax liabilities are maintained in an electronic register, and payments must follow a specific order. Tax incidence is presumed to be passed to the recipient unless proven otherwise.
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