Since the introduction of the GST regime, one of the benefits is that your tax payments can be done online. To make GST payments more convenient, each registered taxpayer gets an electronic credit ledger. The electronic credit ledger displays the input tax credit balance available to the registered taxpayer. An electronic cash ledger reflects the amount of cash  available to settle the tax liability. 

The monthly GST returns reflects the amount of tax to be paid including the Input Tax Credit (ITC) details. These details are reflected on the electronic credit ledger. If you are a manufacturer, e-commerce operator, agent or in a similar occupation registered under GST, you are eligible to claim INPUT CREDIT for the tax paid by you on the purchases that you have made. You would be able to claim input credit under certain conditions like: if you have a tax invoice or a debit note, the tax charged on your goods has to be deposited or paid to the government, the supplier should have filed GST returns, etc.