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.

How to view or download Electronic Cash Ledger on GST Portal?

Electronic Cash Ledger is the statement that reflects amounts deposited by the taxpayer for payment of tax, interest, fee or penalty. Taxpayer can make the payment via NEFT, RTGS, credit card, debit card or net banking. Taxpayer can download Electronic Cash Ledger from the GST Portal.

Steps to view or download Electronic Cash Ledger on GST Portal?

  1. Login to GST Portal

    Log in to your account on the GST Portal with valid username and password

  2. Navigate to Electronic Cash Ledger

    Go to Services > Ledgers > Electronic Cash Ledger

  3. Balance on Current Date

    The screen displays balance of Electronic Cash Ledger as on the current date.

  4. Select Period

    Click on Electronic Cash Ledger and enter the period for which you want to view the ledger.
    Note: You can view the E-Cash Ledger for a maximum period of 6 months only.

  5. View Electronic Cash Ledger

    The Electronic Cash Ledger will appear on screen. The taxpayer can download it in pdf or excel format.

  6. View Tax Amount

    The aggregate amount of tax under each head is shown. To view the breakdown, click on the amount and a popup with amount details will appear

FAQs

Can anybody else view my Electronic Cash Ledger?

Following persons can view the Electronic Cash Ledger:
1. Taxpayer
2. Authorized Signatory of taxpayer
3. GST Practitioner of taxpayer
4. Jurisdictional Officer of taxpayer

How can a taxpayer view details of transactions in the Electronic Cash Ledger for a specific period?

To view details of transactions, the taxpayer can view the Electronic Cash Ledger for a specified period. The option is available on the landing page of the Electronic Cash Ledger. Taxpayer can view transactions for a maximum period of 6 months at a time.

Can the amount available in cash ledger be deemed as payment for any liability?

No, the taxpayer cannot assign the balance in electronic cash ledger to a specific liability unless he/she makes a debit entry from cash ledger. Taxpayer can use the balance by logging into the account on GST Portal.

How to view or download Electronic Credit Ledger on GST Portal?

Electronic Credit Ledger is the ledger reflecting input tax credit of GST claimed on purchases. The taxpayer can use the balance in this ledger utilised for payment of tax only. Taxpayer cannot use it for payment of interest, fee, penalty etc. Taxpayer can download Electronic Credit Ledger from the GST Portal.

Steps to view or download Electronic Credit Ledger on GST Portal?

  1. Login to GST Portal

    Log in to your account on the GST Portal with valid username and password

  2. Navigate to Electronic Credit Ledger

    Go to Services > Ledgers > Electronic Credit Ledger

  3. Balance on Current Date

    The screen displays balance of Electronic Credit Ledger as on the current date

  4. Select Period

    Click on Electronic Credit Ledger and enter the period for which you want to view the ledger.
    Note: You can view the Electronic Credit Ledger for a maximum period of 6 months only.

  5. View Electronic Credit Ledger

    The Electronic Credit Ledger will appear on the screen. The taxpayer can download it in pdf or excel format.

FAQs

Can the amount available in the Electronic Credit Ledger be deemed as payment for any liability?

No, the taxpayer cannot assign the balance in electronic credit ledger to a specific liability unless he/she makes a debit entry from credit ledger. Taxpayer can use the balance by logging into the account on GST Portal.

Is it necessary to claim refund of the excess amount available in the Electronic Credit Ledger?

No, the amount may continue to remain in the Electronic Credit Ledger and can be utilized for any future liability. A refund can only be claimed if Input Tax Credit has been accumulated due to the export of goods and/or services and/or due to the rate of tax on outward supplies being lower than inward supplies.

How to make Payment of Demand under GST?

If there is a short payment of tax or incorrect utilization of input tax credit under GST, the tax authority would initiate the procedure for demand and recovery of tax against the taxpayer. The details of such outstanding demand reflect under Part-2 ‘Other than Return Related Liabilities’ of the E-Liability Ledger.

The taxpayer can make the Payment of Demand in the following two ways:

Steps to make Payment of Demand on GST Portal

  1. Login to GST Portal

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

  2. Navigate to ‘Payment towards Demand’

    Go to Services > Ledgers > Payment towards Demand

  3. Details of demand

    You can view the details of the Outstanding Demand with a Demand ID. To view the details of tax, fee, interest or penalty, click on the amounts shown under IGST, CGST, SGST, and Cess

  4. Select Demand ID

    Select the Demand ID for which you want to make the payment

  5. Outstanding Demand, Credit Ledger balance, and Cash Ledger balance

    Outstanding Demand:
    You can view the pending demand as on the current date for the specific demand ID. Scroll right to enter the amount you want to play against the demand
    Cash Ledger Balance:
    You can view the cash balance as of the current date. Scroll right to enter the amount you want to pay using cash ledger balance
    Credit Ledger Balance:
    You can view the input tax credit available on the current date. Scroll right to enter the amount you want to pay by utilizing the credit ledger balance

  6. Click on SET-OFF

    Enter all the amounts under respective heads and click on Set-Off. A message appears to confirm the action of utilizing balance from cash ledger and credit ledger. The amounts once utilized cannot be reversed.

  7. Success message

    The screen displays a success message once the payment is successful and generates a Payment Reference Number

  8. Ledger balances updated

    All the balances in E-Credit Ledger, E-Cash Ledger, and E-Liability Ledger are updated

FAQs

How does the taxpayer/Tax official know about outstanding demands?

The taxpayer/ Tax Official can get the information regarding outstanding demands from Electronic Liability Register (Part-II). Details regarding a particular demand, as well as for demands raised during a particular period can be known.

What are the pre-conditions for utilization of cash/ITC for payment of demand or any other amount due?

The pre-conditions for utilization of cash / ITC for payment of demand:

1. Demand ID is already generated and has an outstanding demand to be paid
2. User should have valid User ID and password and has necessary access for the same

Can a user make a part payment or multiple payments against a particular demand ID?

Yes, GST Portal allows the user for making part or multiple payments against a particular demand ID till the outstanding balance becomes zero.

What is an Electronic Cash Ledger under GST?

The E-Cash or Electronic Cash Ledger under GST displays all the amounts deposited for payment of tax, interest, fee or penalty. It also reflects TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) since they are tax deposits of the taxpayer.

An E-Cash Ledger is like a digital wallet of the taxpayer. Taxpayer can deposit money into and utilize the balance for payment of liabilities. The payments options include NEFT, RTGS, Credit Card, Debit Card or Net Banking. The detailed report of money deposited and balance utilized can be viewed in the Electronic Cash Ledger available on the GST Portal.

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

While filing the monthly GSTR-3B, in Table 6.1 Payment of Tax, the credit balance and cash balance is auto-populated for the payment of Output Tax Liability.

Example

GST on Sales = Rs.20,000
Late Fee Payable = Rs.5,000
Balance in E-Credit Ledger = Rs.35,000

Solution

  Pay from E-Credit Ledger Pay from E-Cash Ledger
Output GST INR 20,000 NIL
Late Fee Not Allowed Deposit Cash to pay Late Fee of INR 5,000

Balance in E-Credit Ledger = Rs.15,000
Balance in E-Cash Ledger = Amount Deposited – Rs.5,000

How can I deposit money in Electronic Cash Ledger under GST?

  1. Login to GST Portal

    Log in to your account on GST Portal

  2. Navigate to Create Challan

    Taxpayer should create a Challan to make the payment. Each Challan has a unique CIN i.e. Challan Identification Number. Go to Services > Payment > Create Challan

  3. Select the Major Head and Minor Head

    Enter the amounts under correct Major Head (IGST, CGST, SGST / UTGST, Cess) and Minor Head (Tax, Interest, Penalty, Fee, Others)

  4. Payment of Challan

    Pay the challan using the appropriate payment option – E-payment, OTC, NEFT / RTGS [Read more – GST Challan Payment : Process to pay GST online]

  5. E-Cash Ledger updated

    Once the payment is made, CIN i.e. Challan identification Number is communicated to the GST system and the E-Cash Ledger is updated with the funds under specific heads.
    Note: Funds of one head cannot be utilized for payment of liability under the other head.

FAQs

Can anyone else view my Electronic Cash Ledger?

The following persons can view the Electronic Cash Ledger:
1. Taxpayer
2. Authorised Signatory of taxpayer
3. GST Practitioner of taxpayer
4. Jurisdictional Officer of taxpayer

How can a taxpayer view details of transactions in the Electronic Cash Ledger for a specific period?

To view the details of the transactions, the taxpayer can view the Electronic Cash Ledger for the required duration. The option is available on the landing page of the Electronic Cash Ledger.
A maximum of 6 months transactions can be viewed at a time.

How can the cash available in the Electronic Cash Ledger be utilised?

The amount available in the Electronic Cash Ledger can be utilized for payment of any liability for the respective major and minor heads. For example, liability for the tax under SGST can be utilized from the available amount of cash available under SGST only.

What is an Electronic Credit Ledger under GST?

An E-Credit Ledger or Electronic Credit Ledger under GST is the ledger where a taxpayer can view the input tax credit of GST claimed in GSTR-3B (on account of purchases and expenses). It is maintained on the GST Portal. Moreover, the balance in this ledger can be utilized for paying tax only and not for paying interest, late fee, penalty etc.

Electronic Credit Ledger under GST reflects:

  • Input Tax Credit of GST accumulated from purchases and expenses
  • Input Tax Credit of GST utilized for payment of output tax liability
  • Balance Input Tax Credit that can be utilized in future

The credit of Input GST from purchases and expenses can be used for paying Output GST on Sales.

  • If Input GST > Output GST, excess balance is reflected in E-Credit Ledger
  • If Input GST < Output GST, the difference amount is to be deducted from the E-Credit ledger else difference amount is to be paid by depositing cash in the E-Cash Ledger

While filing the monthly GSTR-3B, in Table 6.1 Payment of Tax, the credit balance and cash balance is auto-populated for the payment of Output Tax Liability.

How can I utilize balance of E-Credit Ledger?

To utilize the credit, the following rules must be considered:

  Output IGST Output CGST Output SGST Output Cess
IGST ITC        ①       ②      ③ X
CGST ITC      ②       ① X X
SGST ITC      ② X      ① X
Cess ITC X X X      ①

Example

ABC Pvt Ltd has to determine tax liability to file GSTR-3B for July 2018. Below are the details.

Particulars Amount (Rs.)
Input CGST 10,000
Output CGST 20,000
Input SGST 25,000
Output SGST 20,000
Input IGST 45,000
Output IGST 40,000
Calculate Input Tax Credit online: ITC calculator
Input Tax Credit under GST means the credit of input tax paid on purchases. ITC can be used to set of against the CGST, SGST and IGST outward tax liabiliy.
Explore
Calculate Input Tax Credit online: ITC calculator
Input Tax Credit under GST means the credit of input tax paid on purchases. ITC can be used to set of against the CGST, SGST and IGST outward tax liabiliy.
Explore

Solution

Particulars IGST CGST SGST
Tax Payable 40000 20000 20000
Input Tax Credit 45000 10000 25000
Gross Tax Liability 0 10000 0
Remaining ITC 5000 0 5000
IGST Credit used for CGST (5000) 5000 0
IGST Credit used for SGST 0 0 0
CGST Credit used for IGST 0 0 0
SGST Credit used for IGST 0 0 0
Net Tax Payable 0 5000 0
ITC carried forward 0 0 5000

FAQs

Is it necessary to claim refund of the excess amount available in the Electronic Credit Ledger?

No, the amount may continue to remain in the Electronic Credit Ledger and can be utilized for any future liability. A refund can only be claimed if Input Tax Credit has been accumulated due to the export of goods and/or services and/or due to the rate of tax on outward supplies being lower than inward supplies.

Can I download the E-Credit Ledger?

Yes. You can download and save the E-Credit ledger from your dashboard in PDF and CSV format on your local device.

How can a taxpayer check the available balance in the Electronic Credit Ledger?

A taxpayer can log in to the GST Portal. Go to Services > Ledgers > Electronic Credit Ledger.