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?
- Login to GST Portal
Log in to your account on the GST Portal with valid username and password
- Navigate to Electronic Cash Ledger
Go to Services > Ledgers > Electronic Cash Ledger
- Balance on Current Date
The screen displays balance of Electronic Cash Ledger as on the current date
- 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.
- View Electronic Cash Ledger
The Electronic Cash Ledger will appear on screen. The taxpayer can download it in pdf or excel format.
- 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
Following persons can view the Electronic Cash Ledger:
2. Authorised Signatory of taxpayer
3. GST Practitioner of taxpayer
4. Jurisdictional Officer of taxpayer
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.
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.