<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Electronic Credit Ledger of Registered Person</title>
    <link>https://www.taxtmi.com/forms?id=1221</link>
    <description>The Electronic Credit Ledger (Form GST PMT-02) records a registered person&#039;s tax-credit transactions on the Common Portal by GSTIN and tax period, with tax-head columns for Central, State, UT, Integrated and CESS, showing date, reference, source and purpose, transaction type, amounts and balances. It separately records provisional credit balances and mismatch credits. All categories of credits-including return-claimed credits, merger credits, pre-registration inputs, composition exit and transitional credits-must be entered. Refunds debited from the ledger are to be credited back if the refund claim is rejected to the extent of rejection.</description>
    <language>en-us</language>
    <pubDate>Tue, 25 Jul 2017 16:40:00 +0530</pubDate>
    <lastBuildDate>Tue, 25 Jul 2017 16:40:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=482702" rel="self" type="application/rss+xml"/>
    <item>
      <title>Electronic Credit Ledger of Registered Person</title>
      <link>https://www.taxtmi.com/forms?id=1221</link>
      <description>The Electronic Credit Ledger (Form GST PMT-02) records a registered person&#039;s tax-credit transactions on the Common Portal by GSTIN and tax period, with tax-head columns for Central, State, UT, Integrated and CESS, showing date, reference, source and purpose, transaction type, amounts and balances. It separately records provisional credit balances and mismatch credits. All categories of credits-including return-claimed credits, merger credits, pre-registration inputs, composition exit and transitional credits-must be entered. Refunds debited from the ledger are to be credited back if the refund claim is rejected to the extent of rejection.</description>
      <category>Forms</category>
      <law>GST</law>
      <pubDate>Tue, 25 Jul 2017 16:40:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/forms?id=1221</guid>
    </item>
  </channel>
</rss>