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Each enlisted available individual will be qualified for assuming praise of info charge in his return and such information tax reduction will be credited to?

46. Each enlisted available individual will be qualified for assuming praise of info charge in his return and such information tax reduction will be credited to?

1. Refund Account
2. Cash Ledger
3. Personal Ledger
4. Electronic Credit Ledger

Answer: D) Electronic Credit Ledger

Explanation:

Each enlisted available individual will, likely to such conditions and limitations as might be endorsed and in the way determined in segment 49 of CGST Act, be entitled to assume praise of information charge charged on any stock of labor and products or both to him which are utilized or expected to be utilized in the course or promotion of his business also the said sum will be credited to the electronic credit record of such individual - area 16(1) of CGST Act.