https://www.taxtmi.com/acts?id=23957 Payment of tax, interest, penalty, fee and other amounts is made through the electronic cash ledger and electronic credit ledger. Deposits by permitted electronic modes are credited to the cash ledger, while self-assessed input tax credit is credited to the credit ledger. The section regulates utilisation, priority of discharge, cross-utilisation limits, refund of balances, recording of liabilities, transfer of cash ledger amounts, and the Government's power to prescribe the maximum proportion of output tax that may be discharged through the credit ledger. en-us Mon, 27 Mar 2017 17:10:40 +0530 Thu, 25 Jun 2026 17:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23957 Payment of tax, interest, penalty, fee and other amounts is made through the electronic cash ledger and electronic credit ledger. Deposits by permitted electronic modes are credited to the cash ledger, while self-assessed input tax credit is credited to the credit ledger. The section regulates utilisation, priority of discharge, cross-utilisation limits, refund of balances, recording of liabilities, transfer of cash ledger amounts, and the Government's power to prescribe the maximum proportion of output tax that may be discharged through the credit ledger. Act-Rules GST Mon, 27 Mar 2017 17:10:40 +0530 https://www.taxtmi.com/acts?id=23957