Electronic ledger payments: credits to cash and credit ledgers usable for tax liabilities under prescribed conditions and order. Payments through prescribed electronic modes are credited to a person's electronic cash ledger; self-assessed input tax credit in returns is credited to the electronic credit ledger. Electronic cash ledger balances may be used for tax, interest, penalty, fee or other amounts; electronic credit ledger balances may be used for output tax under this Act or the Integrated Act, all subject to prescribed manners, conditions and time. Remaining balances may be refunded. The statute prescribes utilization priorities and prohibitions between integrated, central, State and Union territory tax credits, an electronic liability register, and a prescribed order for discharging liabilities.