Payment of tax, interest, penalty and other amounts through E-Credit ledger Section 49

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....maintained in such manner as may be prescribed. [Section 49(2) of the CGST Act.] * The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed. [Section 49(4) of the CGST Act] Non-utilisation of ITC for tax liability under reverse charge mechanism * The amount available in the electronic credit ledger may be used for making any payment towards output tax under CGST, SGST, UTGST or IGST. * It is pertinent to note that "output tax" in relation to a taxable person, means the tax chargeable under this Act [i.e. SGST/ UTGST/ CGST Act, 2....

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....utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax. * b) the State tax or Union territory tax shall not be utilised towards payment of central tax. * ITC of UGST :-  the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax. * Condition to utilised the remaining amount of SGST ITC :-  Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for pay....