Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before ...

GSTN has made the following changes in the refund filing process under the category “On account of Refund by Recipient of ...

An increase in liabilities or shareholders' equity is a credit to the account, notated as "CR ... equity on a balance sheet or in a ledger using Pacioli's method of bookkeeping or double-entry ...