85. Electronic Liability Ledger
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
88D. Manner of dealing with difference in input tax credit available in auto- generated statement containing the details of input tax credit and that availed in return

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