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

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Sakshi Shah

E-Cash Ledger
GST
GST Portal
ITC
Last updated on April 20th, 2021

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 LedgerElectronic Cash Ledger - GST Portal Navigate

  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.Electronic Cash Ledger - View / Download on GST Portal

  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 appearElectronic Cash Ledger - View Tax Breakdown

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.

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.