Section 87(9) in The Central Goods and Services Tax Rules, 2017
(9)Any amount deducted under section 51 or collected under section 52 and claimed [*] [Omitted 'in FORM GSTR-02' by Notification No. G.S.R. 457(E), dated 28.6.2019.] by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger [*] [Omitted 'in accordance with the provisions of rule 87' by Notification No. G.S.R. 457(E), dated 28.6.2019.].
