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:
- Pending GST Liability in form of tax, interest, late fee, penalty and other liability
- GST Liability already paid by the taxpayer and mode of payment i.e. by depositing cash in Electronic Cash Ledger or utilising the balance of Electronic Credit Ledger
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:
- Liability enhanced or reduced due to a decision of tax officer or authority.
- Payment made against a show-cause notice issued by the tax department.
- Any other payment to be made due to a proceeding under the GST Act.
Steps to view an Electronic Liability Ledger on GST Portal?
- Login to GST Portal
Login to your account on GST Portal with a valid username and password.
- Navigate to Electronic Liability Ledger
Go to Services > Ledgers > Electronic Liability Ledger.
- View Liability
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.