https://www.taxtmi.com/acts?id=25838 Payments made by electronic modes are credited to the electronic cash ledger and self-assessed input tax credit is credited to the electronic credit ledger; both ledgers are used, under prescribed conditions, to pay tax, interest, penalty, fees or other amounts. Utilisation follows specified priority among integrated, central, State and Union territory tax credits; certain cross-utilisations are prohibited. Residual balances may be refunded, liabilities are recorded in an electronic liability register, and dues are discharged in a prescribed order. Payment is deemed passed on to the recipient unless disproved. en-us Sat, 17 Jun 2017 11:46:17 +0530 Tue, 27 Jun 2017 15:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25838 Payments made by electronic modes are credited to the electronic cash ledger and self-assessed input tax credit is credited to the electronic credit ledger; both ledgers are used, under prescribed conditions, to pay tax, interest, penalty, fees or other amounts. Utilisation follows specified priority among integrated, central, State and Union territory tax credits; certain cross-utilisations are prohibited. Residual balances may be refunded, liabilities are recorded in an electronic liability register, and dues are discharged in a prescribed order. Payment is deemed passed on to the recipient unless disproved. Act-Rules GST - States Sat, 17 Jun 2017 11:46:17 +0530 https://www.taxtmi.com/acts?id=25838