https://www.taxtmi.com/article/detailed?id=13161 The Electronic Credit Ledger (ECL) records self-assessed input tax credit by major tax heads (IGST, CGST, SGST, CESS) and is credited only through return filing. Access is restricted to the taxpayer, the jurisdictional officer, and authorised GST practitioners; the ECL is view-only, downloadable, and shows provisional/mismatch credits. Utilisation follows a prescribed priority among IGST, CGST and SGST/UTGST with strict inter-head limits and CESS set-off confined to CESS liabilities. Refunds and re credits of amounts debited from the ECL are processed by specified Forms and orders, and discrepancies are reported via FORM GST PMT-04. en-us Sat, 30 Nov 2024 10:36:52 +0530 Sat, 30 Nov 2024 10:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13161 The Electronic Credit Ledger (ECL) records self-assessed input tax credit by major tax heads (IGST, CGST, SGST, CESS) and is credited only through return filing. Access is restricted to the taxpayer, the jurisdictional officer, and authorised GST practitioners; the ECL is view-only, downloadable, and shows provisional/mismatch credits. Utilisation follows a prescribed priority among IGST, CGST and SGST/UTGST with strict inter-head limits and CESS set-off confined to CESS liabilities. Refunds and re credits of amounts debited from the ECL are processed by specified Forms and orders, and discrepancies are reported via FORM GST PMT-04. Articles Goods and Services Tax - GST Sat, 30 Nov 2024 10:36:52 +0530 https://www.taxtmi.com/article/detailed?id=13161