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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 ledger rules govern GST payment application, credit utilisation order, and refundability of remaining ledger balances.</h1> Deposits through prescribed electronic modes are credited to an electronic cash ledger and self-assessed input tax credit to an electronic credit ledger, both maintained as prescribed. Ledger balances may be applied to tax, interest, penalty and other amounts under prescribed conditions and time limits; unused balances may be refunded. The statute fixes utilisation priorities and limits cross-use between integrated, central, State and Union territory tax credits. Liabilities are recorded in an electronic liability register and dues are discharged in a prescribed order; payment of tax is presumed passed on to recipients absent contrary proof.

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