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