Electronic credit ledger: refund claims, debits for tax liabilities, and re crediting procedures govern input tax credit management. The rule requires maintenance of the electronic credit ledger in FORM GST PMT-02 for input tax credit, debits the ledger for discharge of liabilities and refund claims, mandates re crediting by proper officer via FORM GST PMT-03 or PMT-03A for rejected or admissible repayments and prohibits direct ledger entries except as provided; discrepancies must be reported in FORM GST PMT-04 and a refund is deemed rejected if appeal is finally dismissed or claimant undertakes not to appeal.