What is an E-Liability Ledger under GST?

Author
By Sakshi Shah on February 18, 2019

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

Under this part, the liability related to GST Returns, opting for composition scheme and cancellation of registration are displayed.

  • 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
E-Liability Ledger_GST Portal
How to make Payment of Demand under GST?