https://www.taxtmi.com/acts?id=29627 Payments made by prescribed electronic modes are credited to an assessee's electronic cash ledger; self-assessed input tax credit is credited to the electronic credit ledger. Electronic cash ledger balances may be used for any payment under the Act; electronic credit ledger balances are usable for output tax under this Act or the Integrated Act. The Act sets a utilisation hierarchy for different tax types, prohibits certain cross-utilisation between central and State/Union territory tax, allows refund of excess balances, and requires an electronic liability register. en-us Tue, 04 Jul 2017 18:41:59 +0530 Wed, 16 Aug 2017 14:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29627 Payments made by prescribed electronic modes are credited to an assessee's electronic cash ledger; self-assessed input tax credit is credited to the electronic credit ledger. Electronic cash ledger balances may be used for any payment under the Act; electronic credit ledger balances are usable for output tax under this Act or the Integrated Act. The Act sets a utilisation hierarchy for different tax types, prohibits certain cross-utilisation between central and State/Union territory tax, allows refund of excess balances, and requires an electronic liability register. Act-Rules GST - States Tue, 04 Jul 2017 18:41:59 +0530 https://www.taxtmi.com/acts?id=29627