IX
CGST Rules · Chapter IX
Payment of Tax
10 rulesCGST Rules, 2017
Rules in this chapter
- 85
Electronic Liability Register
- 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