Electronic Liability Ledger
Rule 86Electronic Credit Ledger
Rule 86AConditions of use of amount available in electronic credit ledger
Rule 86BRestrictions on use of amount available in electronic credit ledger
Rule 87Electronic Cash Ledger
Rule 88Identification number for each transaction
Rule 88AOrder of utilization of input tax credit
Rule 88BManner of calculating interest on delayed payment of tax
Rule 88CManner of dealing with difference in liability reported in statement of outward supplies and that reported in return
Rule 88DManner 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
