https://www.taxtmi.com/acts?id=27771 Amounts paid by prescribed electronic modes are credited to an individual's electronic cash ledger and self-assessed input tax credit to the electronic credit ledger. Cash ledger balances may be used for tax, interest, penalty, fees and other amounts; credit ledger balances may be used for output tax under this Act and the Integrated Act. The statute prescribes an order for utilising different tax credits, restricts certain cross-utilisations between central and State/Union territory tax, requires maintenance of an electronic liability register, and provides for refund of remaining ledger balances. en-us Mon, 26 Jun 2017 13:05:56 +0530 Tue, 27 Jun 2017 12:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27771 Amounts paid by prescribed electronic modes are credited to an individual's electronic cash ledger and self-assessed input tax credit to the electronic credit ledger. Cash ledger balances may be used for tax, interest, penalty, fees and other amounts; credit ledger balances may be used for output tax under this Act and the Integrated Act. The statute prescribes an order for utilising different tax credits, restricts certain cross-utilisations between central and State/Union territory tax, requires maintenance of an electronic liability register, and provides for refund of remaining ledger balances. Act-Rules GST - States Mon, 26 Jun 2017 13:05:56 +0530 https://www.taxtmi.com/acts?id=27771