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of <h1>Section 49: Rules for Payment and Utilization of Tax Credits under Himachal Pradesh GST Act 2017</h1> Section 49 of the Himachal Pradesh Goods and Services Tax Act, 2017 outlines the procedures for the payment of tax, interest, penalties, and other amounts. Payments made via various banking methods are credited to an individual's electronic cash ledger, while input tax credits are credited to the electronic credit ledger. These ledgers can be used to settle tax liabilities under specified conditions. The section details the order of utilizing input tax credits and prohibits certain cross-utilizations between central, state, and union territory taxes. It also provides for the refund of ledger balances and mandates the maintenance of an electronic liability register for all taxable persons.
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