Correct Answer: Option **A**
**Explanation:**
Let us compute the remaining balances in the Electronic Credit Ledger and Electronic Cash Ledger after filing the return for April 2024:
1. **Electronic Credit Ledger Balance:**
- Opening Balance = ₹ 2,60,000.
- Output Tax Liability for April 2024 = ₹ 2,50,000.
- The output tax liability can be fully paid using the balance in the Electronic Credit Ledger.
- Remaining Credit Ledger Balance = Opening Balance - Output Tax Paid
- Remaining Credit Ledger Balance = ₹ 2,60,000 - ₹ 2,50,000 = ₹ 10,000.
2. **Electronic Cash Ledger Balance:**
- Opening Balance = ₹ 70,000 (which includes the erroneously credited refund of ₹ 50,000).
- The erroneously sanctioned refund of ₹ 50,000 credited to the cash ledger needs to be paid back (recovered by the department). This results in a debit of ₹ 50,000 from the cash ledger.
- The interest of ₹ 1,100 payable owing to the late payment of GST for previous tax periods must be paid in cash (interest cannot be paid through the credit ledger).
- Remaining Cash Ledger Balance = Opening Cash Balance - Refund Repayment - Interest Payment
- Remaining Cash Ledger Balance = ₹ 70,000 - ₹ 50,000 - ₹ 1,100 = ₹ 18,900.
3. **Summary:**
The remaining balance of the Electronic Credit Ledger is **₹ 10,000** and the Electronic Cash Ledger is **₹ 18,900**.
Hence, **Option A** is the correct answer.