Electronic ledger regime governs payment, credit and specified utilisation hierarchy for GST liabilities and input tax credit. Deposits by electronic modes are credited to the electronic cash ledger and self-assessed input tax credit is credited to the electronic credit ledger; both ledgers are maintained as prescribed. Electronic cash balances may be used for tax, interest, penalty, fee or other amounts, and electronic credit balances for output tax under this Act or the Integrated Act, subject to prescribed conditions. Inter-tax utilisation follows a statutory hierarchy with prohibitions on certain cross-utilisation, residual balances refundable as per refund provisions, and liabilities recorded in an electronic liability register.