https://www.taxtmi.com/acts?id=28400 Rule 86 requires maintenance of the Electronic Credit Ledger in FORM GST PMT-02 where input tax credit claims are credited; the ledger is debited on discharge of liabilities and for refund claims, with rejected or admissible wrongly paid refunds re-credited by the proper officer through prescribed forms. Direct entries are prohibited except as authorised, and registrants must report discrepancies to the jurisdictional officer via FORM GST PMT-04; a refund is deemed rejected if an appeal is finally dismissed or the claimant undertakes not to appeal. en-us Thu, 29 Jun 2017 11:40:03 +0530 Thu, 30 Oct 2025 12:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28400 Rule 86 requires maintenance of the Electronic Credit Ledger in FORM GST PMT-02 where input tax credit claims are credited; the ledger is debited on discharge of liabilities and for refund claims, with rejected or admissible wrongly paid refunds re-credited by the proper officer through prescribed forms. Direct entries are prohibited except as authorised, and registrants must report discrepancies to the jurisdictional officer via FORM GST PMT-04; a refund is deemed rejected if an appeal is finally dismissed or the claimant undertakes not to appeal. Act-Rules GST Thu, 29 Jun 2017 11:40:03 +0530 https://www.taxtmi.com/acts?id=28400