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Maintenance of Electronic Credit Ledger

Maintenance of Electronic Credit Ledger

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 – Rule 2(1) of Payment Rules.

GST-Goods and Service Tax | Tina Saha |