Electronic cash and credit ledger rules enable payment priority and utilisation of input tax credit for GST liabilities. Deposits made by prescribed electronic modes are credited to the electronic cash ledger and self-assessed input tax credit to the electronic credit ledger; cash ledger balances may be used for tax, interest, penalty and other amounts, while credit ledger balances may be used for output tax under this Act and the Integrated Act. The section sets rules for head-wise utilisation and cross-utilisation of credits, prescribes ledger balance refundability, requires an electronic liability register, and mandates a specified sequence for discharging liabilities, with deposits deemed credited on the date of bank credit and a presumption that tax incidence is passed to the recipient.