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