Rule 85

Electronic Liability Ledger

Rule 86

Electronic Credit Ledger

Rule 86A

Conditions of use of amount available in electronic credit ledger

Rule 86B

Restrictions on use of amount available in electronic credit ledger

Rule 87

Electronic Cash Ledger

Rule 88

Identification number for each transaction

Rule 88A

Order of utilization of input tax credit

Rule 88B

Manner of calculating interest on delayed payment of tax

Rule 88C

Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

Rule 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