https://www.taxtmi.com/acts?id=25817 Payments made by prescribed electronic modes are credited to a person's electronic cash ledger; self-assessed input tax credit is credited to the electronic credit ledger. Ledger balances may be used for payments of tax, interest, penalty and other amounts subject to prescribed conditions, with residual balances refundable under the refund provision. Credits must be utilised according to a prescribed order between integrated, central and State/Union territory taxes, liabilities recorded in an electronic liability register, and liabilities discharged in the sequence of prior period returns, current period returns and other amounts. en-us Sat, 17 Jun 2017 11:33:34 +0530 Fri, 28 Jul 2017 16:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25817 Payments made by prescribed electronic modes are credited to a person's electronic cash ledger; self-assessed input tax credit is credited to the electronic credit ledger. Ledger balances may be used for payments of tax, interest, penalty and other amounts subject to prescribed conditions, with residual balances refundable under the refund provision. Credits must be utilised according to a prescribed order between integrated, central and State/Union territory taxes, liabilities recorded in an electronic liability register, and liabilities discharged in the sequence of prior period returns, current period returns and other amounts. Act-Rules GST - States Sat, 17 Jun 2017 11:33:34 +0530 https://www.taxtmi.com/acts?id=25817