What is an Electronic Liability Ledger under GST?

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

Under this part, taxpayer can view the liability related to GST Returns, opting for composition scheme and cancellation of registration.

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?

  1. Login to GST Portal

    Login to your account on GST Portal with a valid username and password.

  2. Navigate to Electronic Liability Ledger

    Go to Services > Ledgers > Electronic Liability Ledger.

  3. 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.

FAQs

Can a GST Practitioner view my Electronic Liability Register? Can I allow or deny access to my GST Practitioner to view my Electronic Liability Register?

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.

Will the recoveries made by the Departmental Officer also be displayed in the Tax Liability Register?

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.

Got Questions? Ask Away!

  1. Hey @SonalYadav

    The balance from e-Cash Ledger is utilized for:

    • Payment of Tax – If the balance in the E-Credit Ledger is insufficient to pay tax
    • Payment of Interest, Fee or Penalty – It should always be paid from e-cash ledger

    You can use the balance of e-Credit Ledger for payment of tax only. It cannot be used for payment of interest, fee, penalty etc. You can download Electronic Credit Ledger from the GST Portal.