Taxpayer can view details of all his pending liabilities and paid liabilities for a specific period by viewing the Electronic Liability Ledger on GST Portal. It is a ledger that is a complete report of the liability of the taxpayer under GST. It reflects:
The E-Liability ledger on the GST Portal comprises of two parts:
Part 1: Return Related Liabilities
Part 2: Other than Return Related Liabilities
Under this part, taxpayer can view the following:
Login to your account on GST Portal with a valid username and password.
Go to Services > Ledgers > Electronic Liability Ledger.
To view, Return Related Liabilities, click on Part-I and select the period.
To view, Other than Return Related Liabilities, click on Part-II and select the period.
Yes, a GST Practitioner authorised by the taxpayer can view the Electronic Liability ledger. Tapayer can allow or deny the option to view E-Liability Register through the utility of online engaging/ disengaging a GST practitioner.
Yes, all payments made against liability are shown in the Electronic Liability ledger irrespective of whether the payments were made by taxpayers or by tax officer by initiating recovery proceedings.