Electronic ledger payment and priority rules govern use of cash and input tax credits for tax liabilities. Deposits made by prescribed electronic modes are credited to a person's electronic cash ledger and self-assessed input tax to the electronic credit ledger; cash ledger balances may be used to pay tax, interest, penalty, fees or other amounts and credit ledger balances may be used to pay output tax under this Act or the Integrated Act, all in the prescribed manner and subject to conditions and time. Input tax credit utilisation follows a specified priority among integrated, central, State and Union territory tax, certain cross-utilisation is prohibited, balances may be refunded under the refund provision, liabilities are recorded in an electronic liability register, dues are discharged in a prescribed order, and payment is deemed passed on to the recipient unless disproved.