Amendment status not verified — confirm the current text below against the official source.
(r) (2) (3) 170 The monner of opprovol of goods ond services tox proctitioners, 6eir eligibility conditions, duties ond obligotions, monner of removol ond other conditions relevont for their functioning sholl be such os mqy be prescribed. A registered person moy outhorise on opproved goods ond services tox proctitioner to furnish the detoils of outword supplies under section 37, the detoils of inword supplies under section 38 ond the return under section 39 or section 44 or section 45in such monner os moy be prescribed. Notwithstonding o nyth ing contoined in sub-section (2), the responsibility for correctness of ony porticulors furnished in the relurn or other detoils filed by the goods ond services tox proctitioners sholl continue to rest with the registered person on whose beholf such return ond detoils ore furnished. CHAPTER.X PAYMENT OF TAX Every deposit mode towords tox, interest, penolty, fee or ony other omount by o person by internet bonking or by using credit or debit cords or Notionol Electronic Fund Tronsfer or Reol Time Gross Settlement or by such o*rer mode ond subject to such conditions ond restrictions os moy be prescribed, sholl be credited to the electronic cosh ledger of such person to be mointoined in such monner os moy be prescribed. Goods ond services tox proctitio- ners. Poyment of tox, inter est, penolty ond other omounts. 4e. (r) 17t (2) The input tox credit os self- ossessed in the return of o registered person sholl be credited to his electronic credlt ledger, in occordonce with sedion 4l; to be mointoined in such monner os moy be prescribed.. (3) The omount ovoiloble in the electronic cosh ledger moy be used for moking ony poyment towords tox, interest, penolty, fees or ony other omount poyoble under the provisions of thisAct or the rules mode thereunder in such monner ond subject to such conditions ond within such time os moy be prescribed. (4) The omount ovoiloble in the electronic credit ledger moy be used for moking ony poyment towords output tox under thisAct or under fre lntegroted Goods ond Services Tox Act in such monner ond subject to such conditions ond within such time os moy be prescribed. (5) The omount of input tox credit ovoiloble in the eledronic credit ledger of the registered person on occount of -- (o) integroted tox sholl first be utilised towords poyment of integroted tox ond the omount remoining, if ony, moy be utilised towords the poyment of centrol tox ond Stote tox, or os the cose moy be, Union territorytox, in thot order; t72 (b) the centroltox shollfirst be utilised towords poyment of centrol tox ond the omount remoining, if ony, moy be utilised towords the poyment of integroted tox; (c) the Stote tox sholl first be utilised towords poyment of Stote tox ond the omount remoining, if ony, moy be utilised towords the poyment of integroted tox; (d) the Union territory tox sholl first be utilised towords poyment of Union territory tox ond the omount remoining, if ony, moy be utilised towords the poyment ol integroted tox; (e) the centrol tox sholl not be utilised towords poyment of Stote tox or Union territory tox; ond (f) the Stote tox or Union territory tox sholl not be utilised towords poyment of centrol tox. (6) The bolonce in the electronic cosh ledger or electronic credit ledger ofter poyment of tox, interest, penolty, fee or ony other omount poyoble under thisAct or the rules mode frereunder moy be refunded in occordonce with the provisions of section 54. (7) All liobilities of o toxoble person under this Act sholl be recorded ond mointoined in on electronic liobility register in such monner os moy be prescribed. 173 (8) Every toxoble person sholl dischorge his tox ond other dues under this Act or the rules mode thereunder in the following order, nomely:- (o) self-ossessed tox, ond other dues reloted to returns ot previous tox periods; (b) self-ossessed tox, ond other dues reloted to the return of the current tox period; (c) ony other omount poyoble under this Act or the rules mode thereunder including the demond determined under section 73 or section