How to view the E-Credit Ledger on the GST Portal?

Author
By Sakshi Shah on March 31, 2020

E-Credit Ledger i.e. Electronic Credit Ledger is the ledger reflecting input tax credit of GST claimed on purchases. The balance in this ledger can be utilised for payment of tax only. It cannot be used for payment of interest, fee, penalty etc

What is an E-Credit Ledger under GST?

To view or download the e-credit ledger, follow these steps:

1.Login to your account on the GST Portal with valid credentials.

2. Click on Services > Ledgers > Electronic Credit Ledger

E-Credit Ledger_GST Portal

3. The screen displays Balance as on the Current Date.

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

E-Credit Ledger_GST Portal

5. The screen displays the E-Credit Ledger. The taxpayer can download it in pdf or excel format

E-Credit Ledger_GST Portal

FAQs

1. 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 utilised for any future liability. Refund can only be claimed if ITC has been accumulated due to export of goods and/or services and/or due to rate of tax on outward supplies being lower than inward supplies.

2. Where can the taxpayers view their Electronic Credit Ledger?

Taxpayers can view their Electronic Credit Ledger in the post login mode by logging on to the GST Portal. Path: Services > Ledgers > Electronic Credit Ledger.

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

No, unless the taxpayer makes a debit entry from the Electronic Credit Ledger against a specific liability, the amount available in the Electronic Credit Ledger cannot be assigned to any liability.