https://www.taxtmi.com/acts?id=26665 Deposits through prescribed electronic modes are credited to an electronic cash ledger and self-assessed input tax credit to an electronic credit ledger, both maintained as prescribed. Ledger balances may be applied to tax, interest, penalty and other amounts under prescribed conditions and time limits; unused balances may be refunded. The statute fixes utilisation priorities and limits cross-use between integrated, central, State and Union territory tax credits. Liabilities are recorded in an electronic liability register and dues are discharged in a prescribed order; payment of tax is presumed passed on to recipients absent contrary proof. en-us Wed, 21 Jun 2017 16:03:59 +0530 Tue, 11 Jul 2017 15:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26665 Deposits through prescribed electronic modes are credited to an electronic cash ledger and self-assessed input tax credit to an electronic credit ledger, both maintained as prescribed. Ledger balances may be applied to tax, interest, penalty and other amounts under prescribed conditions and time limits; unused balances may be refunded. The statute fixes utilisation priorities and limits cross-use between integrated, central, State and Union territory tax credits. Liabilities are recorded in an electronic liability register and dues are discharged in a prescribed order; payment of tax is presumed passed on to recipients absent contrary proof. Act-Rules GST - States Wed, 21 Jun 2017 16:03:59 +0530 https://www.taxtmi.com/acts?id=26665