Electronic Credit Ledger records GST input credits and their utilisation on the common portal, including provisional and mismatch entries. The Electronic Credit Ledger (Form GST PMT-02) records a registered person's tax-credit transactions on the Common Portal by GSTIN and tax period, with tax-head columns for Central, State, UT, Integrated and CESS, showing date, reference, source and purpose, transaction type, amounts and balances. It separately records provisional credit balances and mismatch credits. All categories of credits-including return-claimed credits, merger credits, pre-registration inputs, composition exit and transitional credits-must be entered. Refunds debited from the ledger are to be credited back if the refund claim is rejected to the extent of rejection.