Central_Goods_and_Services_Tax_rule_2017
Section / Rule Number
Content
Rule 85. Electronic Liability Register
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