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of <h1>Electronic Cash and Credit Ledgers Manage GST Payments and Credits; Refunds Governed by Section 54 Rules</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, payments for tax, interest, penalties, and other amounts are credited to an electronic cash ledger via prescribed methods. Input tax credits are recorded in an electronic credit ledger and are used for output tax payments. Specific rules dictate the order of utilizing credits for integrated, central, state, and union territory taxes, with restrictions on cross-utilization between certain taxes. Remaining balances can be refunded per section 54. Tax liabilities are maintained in an electronic register, and dues are discharged in a specified order. Tax incidence is presumed to be passed to recipients unless proven otherwise.
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