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The Central Goods and Services Tax Rules, 2017
Chapter IX
Payment of Tax
Rule No.
Particulars
85
Electronic Liability Register
86
Electronic Credit Ledger
86A
Conditions of use of amount available in electronic credit ledger
86B
Restrictions on use of amount available in electronic credit ledger
87
Electronic Cash Ledger
88
Identification number for each transaction
88A
Order of utilization of input tax credit
88B
Manner of calculating interest on delayed payment of tax
88C
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
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