Rule 2 – Draft-Bills-Reports – Draft GST Payment Rules – DRAFT – GOODS AND SERVICES TAX – PAYMENT RULES, 20- [September 2016] – Rule 2 – 2. Electronic Credit Ledger (1) The electronic credit ledger shall be maintained in FORM GST PMT-2 for each registered taxable person 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 sectio
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