BACK   Full List    Previous Chapter     Next Chapter

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 BACK