Section 86: Electronic Credit Ledger

Q: What does Section 86 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 86 GST pertains to "Electronic Credit Ledger". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 86 of The Central Goods and Services Tax Rules, 2017 (GST) governs electronic Credit Ledger. As verified on 19 May 2026.

Q: Is Section 86 GST still in force?

Yes, Section 86 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 86 GST?

धारा 86 GST is the Devanagari Hindi reference for Section 86 of the The Central Goods and Services Tax Rules, 2017. Section 86 of The Central Goods and Services Tax Rules, 2017 (GST) governs electronic Credit Ledger. As verified on 19 May 2026.

Q: What is Dhara 86 GST?

Dhara 86 GST is the Roman Hindi reference for Section 86 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 86 of The Central Goods and Services Tax Rules, 2017 (GST) governs electronic Credit Ledger. As verified on 19 May 2026.

Q: How to cite Section 86 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 86, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 86 (India).

Law on Tips Editorial Board

(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 [or section 49A and section 49B,] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).].

(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 shall be debited in the said ledger.

(4)

If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.

(4A)

[ Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be recredited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.] [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]

(5)

Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance.

(6)

A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.

Explanation. - For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.