https://www.taxtmi.com/acts?id=26858 Section 49 requires deposits via prescribed electronic modes to be credited to an electronic cash ledger and self-assessed input tax credit to an electronic credit ledger, permits use of ledger balances for payment of tax, interest, penalty and other amounts subject to prescribed conditions, provides for refunds of residual balances under the refund provision, mandates maintenance of an electronic liability register, prescribes the order in which dues must be discharged, and establishes a hierarchical utilisation order for different components of input tax credit with specified prohibitions on cross-utilisation. en-us Thu, 22 Jun 2017 11:46:15 +0530 Thu, 22 Jun 2017 11:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26858 Section 49 requires deposits via prescribed electronic modes to be credited to an electronic cash ledger and self-assessed input tax credit to an electronic credit ledger, permits use of ledger balances for payment of tax, interest, penalty and other amounts subject to prescribed conditions, provides for refunds of residual balances under the refund provision, mandates maintenance of an electronic liability register, prescribes the order in which dues must be discharged, and establishes a hierarchical utilisation order for different components of input tax credit with specified prohibitions on cross-utilisation. Act-Rules GST - States Thu, 22 Jun 2017 11:46:15 +0530 https://www.taxtmi.com/acts?id=26858