Rule 85. Electronic Liability Register
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Rule 86. Electronic Credit Ledger
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Rule 86A. Conditions of use of amount available in electronic credit ledger
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Rule 86B. Restrictions on use of amount available in electronic credit ledger
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Rule 87. Electronic Cash Ledger
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Rule 88. Identification number for each transaction
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Rule 88A. Order of utilization of input tax credit
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Rule 88B. Manner of calculating interest on delayed payment of tax
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Rule 88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
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Rule 88D. Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return
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