Electronic Tax liability Register
- Debited by amount payable for tax, interest, fee etc.
- Credited through electronic credit ledger or electronic cash ledger.
Electronic Credit Ledger
- Credited for each eligible input tax credit.
- Debited for discharge of output tax liability only.
Electronic Cash Ledger
- Credited by the amount deposited.
- Debited for payment towards tax, interest, fee etc.
- Before 20th of each month.
Modes of payment
- Internet banking.
- Credit/Debit card.
- NEFT/RTGS.
- OTC (Upto Rs. 10,000)