Rule 86 – Rules – Payment of Tax – Central Goods and Services Tax Rules, 2017 – Rule 86 – 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 has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim sha
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