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of <h1>Section 49 of GST Act: Payment Procedures, Electronic Ledgers, and Restrictions on Cross-Utilization Explained</h1> Section 49 of the Delhi Goods and Services Tax Act, 2017, outlines the procedures for the payment of tax, interest, penalties, and other amounts. Deposits made via various electronic methods are credited to the electronic cash ledger. Input tax credits are credited to the electronic credit ledger and can be used for tax payments under specified conditions. The section details the order of utilization for integrated, central, state, and union territory taxes, prohibiting certain cross-utilizations. Remaining balances can be refunded per section 54. Tax liabilities are maintained in an electronic register, and payments must follow a prescribed order. Tax incidence is presumed to be passed to recipients.
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