https://www.taxtmi.com/acts?id=25094 Form GST PMT-02 specifies the Electronic Credit Ledger format to be maintained on the common portal, listing transactional entries by date, reference, tax period, description, transaction type (debit/credit) and balances across CGST, SGST, UTGST, IGST and CESS. The form includes separate schedules for provisional credit balances and mismatch credits and records all credit sources such as return reported credits, merger credits, pre registration inputs, composition opt outs and transitional credits for use and reconciliation. en-us Wed, 24 May 2017 12:59:11 +0530 Fri, 20 Feb 2026 17:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25094 Form GST PMT-02 specifies the Electronic Credit Ledger format to be maintained on the common portal, listing transactional entries by date, reference, tax period, description, transaction type (debit/credit) and balances across CGST, SGST, UTGST, IGST and CESS. The form includes separate schedules for provisional credit balances and mismatch credits and records all credit sources such as return reported credits, merger credits, pre registration inputs, composition opt outs and transitional credits for use and reconciliation. Act-Rules Bills Wed, 24 May 2017 12:59:11 +0530 https://www.taxtmi.com/acts?id=25094