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<h1>New Rules for GST Electronic Credit Ledger: Track Tax Transactions, Credits, and Debits in Form GST PMT-02</h1> The Electronic Credit Ledger (Form GST PMT-02) is a record maintained on the Common Portal for registered persons under GST. It tracks transactions involving Central, State, UT, Integrated Tax, and CESS, detailing credits and debits with reference numbers, tax periods, and transaction descriptions. The ledger includes provisional credit balances and mismatched credits, noting various credit sources like mergers, pre-registration inputs, and transitions. It also records credit utilizations for liabilities and refund claims, with debits for claimed refunds and credits for rejected claims.