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

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Sakshi Shah

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

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 LedgerElectronic Credit Ledger - GST Portal Navigate

  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.Electronic Credit Ledger - View / Download on GST Portal

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.

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.