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of <h1>Exploring Section 49: Tax Payment Procedures and Ledger Management under Orissa GST Act 2017</h1> Section 49 of the Orissa Goods and Services Tax Act, 2017, outlines the procedures for payment of tax, interest, penalty, and other amounts. Deposits made through various banking methods are credited to an electronic cash ledger. Input tax credits are recorded in an electronic credit ledger. These ledgers can be used to pay taxes and other amounts, following specific conditions and priorities. The section also specifies the order of liability discharge and the utilization of input tax credits. Refunds of ledger balances are possible under certain conditions. Tax liabilities are maintained in an electronic liability register, and tax incidence is presumed to be passed to the recipient unless proven otherwise.
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