https://www.taxtmi.com/acts?id=29124 Deposits 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 maintained as prescribed. Electronic cash balances may be used for tax, interest, penalty, fee or other amounts, and electronic credit balances for output tax under this Act or the Integrated Act, subject to prescribed conditions. Inter-tax utilisation follows a statutory hierarchy with prohibitions on certain cross-utilisation, residual balances refundable as per refund provisions, and liabilities recorded in an electronic liability register. en-us Mon, 03 Jul 2017 14:16:35 +0530 Thu, 20 Jul 2017 16:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29124 Deposits 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 maintained as prescribed. Electronic cash balances may be used for tax, interest, penalty, fee or other amounts, and electronic credit balances for output tax under this Act or the Integrated Act, subject to prescribed conditions. Inter-tax utilisation follows a statutory hierarchy with prohibitions on certain cross-utilisation, residual balances refundable as per refund provisions, and liabilities recorded in an electronic liability register. Act-Rules GST - States Mon, 03 Jul 2017 14:16:35 +0530 https://www.taxtmi.com/acts?id=29124