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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter IX Payment of Tax This
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Rule 86 - Electronic Credit Ledger - Central Goods and Services Tax Rules, 2017

Extract

..... 86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49 1[or section 49A or section 49B,] . (3) Where a registered person .....

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Rule 86 - Electronic Credit Ledger - Central Goods and Services Tax Rules, 2017

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..... onic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation.– For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.     ******** Notes 1 Inserted vide Notification No. 03/2019-Central Tax dated 29- .....

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Rule 86 - Electronic Credit Ledger - Central Goods and Services Tax Rules, 2017

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