| Rule 85. Electronic Liability Register | 
		| Rule 86. Electronic Credit Ledger | 
		| Rule 86A. Conditions of use of amount available in electronic credit ledger | 
		| Rule 86B. Restrictions on 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 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 |