What is an E-Liability Ledger under GST?
A taxpayer can view details of all his pending liabilities and paid liabilities for a specific period by viewing his E-Liability or Electronic Liability Ledger.
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 the mode of payment i.e. by depositing cash in E-Cash Ledger or utilising the balance of E-Credit Ledger
The E-Liability ledger on the GST Portal comprises of two parts:
- Part 1: Return Related Liabilities
- Part 2: Other than Return Related Liabilities
Under this part, the 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 or any other payment to be made due to a proceeding under the GST Act.
How to view an E-Liability Ledger?
To view or download the e-liability ledger, follow these steps:
- Login to GST Portal with valid credentials
- Click on Services > Ledgers > Electronic Liability Ledger
- 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