Section 85(3) in Himachal Pradesh Goods and Services Tax Rules, 2017
(3)Subject to the provisions of section 49, [section 49A and section 49B] [Inserted by Notification No. EXN-F(10)-5/2019, dated 30.1.2019 (w.e.f. 27.6.2017).] payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.
