Electronic ledger payments: tax and input tax credits are credited, used, and regulated for payment and refund under prescribed conditions. The provision requires deposits made by prescribed electronic modes to be credited to an electronic cash ledger and self-assessed input tax credit to an electronic credit ledger. Ledger balances may be used, subject to prescribed conditions, to pay tax, interest, penalty, fees and other amounts; surplus balances may be refunded. It prescribes the order for utilisation of input tax credit across integrated, central, State and Union territory tax heads, prohibits certain cross-utilisation, mandates an electronic liability register, sets a priority sequence for discharging dues, and deems tax paid to have been passed on to recipients unless disproved.