GST Vidhi | GST Rules

1. Rule 85. Electronic Liability Register

2. Rule 86. Electronic Credit Ledger

3. Rule 86A. Conditions of use of amount available in electronic credit ledger

4. Rule 86B. Restrictions on use of amount available in electronic credit ledger

5. Rule 87. Electronic Cash Ledger

6. Rule 88 C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

7. Rule 88. Identification number for each transaction

8. Rule 88A. Order of utilization of input tax credit

9. Rule 88B. Manner of calculating interest on delayed payment of tax