What is an E-Liability Ledger under GST?

Author
By Sakshi Shah on March 31, 2020

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
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FAQs

1. What is Electronic Liability Register?

The electronic liability register is maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.

2. What does Electronic Liability Ledger represents?

This register showcases the amount of tax due, interest, penalty, late fee or any other amount on the common portal.All the liabilities of a taxable person under GST are maintained in electronic liability register.