Section 49(2) in The Himachal Pradesh Goods and Services Tax Act, 2017
(2)The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41 [or section 43A] [Inserted by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.], to be maintained in such manner as may be prescribed.
