Electronic Liability
Register
1. What is an Electronic Liability Register?
In
an Electronic Liability Register, all liabilities accrued by the taxpayer are
displayed. Payments made from the Electronic Cash Ledger and/or credit utilized
to discharge the liabilities are also shown in the ledger. It can be accessed
in the post-login mode using the path Services > Ledgers >
Electronic Liability Register
2. Who maintains the Tax Liability Register?
The
Electronic Liability Register is maintained by the GST System.
3. Where can the taxpayers view their Tax
Liability Register?
The
Electronic Liability Register can be accessed in the post-login mode using the
path Services > Ledgers > Tax Liability Register
4. Can anyone else also view my Tax Liability
Register?
The taxpayers and his jurisdictional
officer can view the Tax Liability Register..
5. Can taxpayers view the liabilities related
only to returns?
For
the convenience of the taxpayers, Electronic Liability Register has been
divided into two parts. The first part covers return related liabilities and
the second part covers liabilities other than returns. The taxpayer can view
both the parts of the register.
6. How can taxpayers view liabilities in the
Electronic Liability Register?
The landing page of the Electronic Liability Register has
a summary of all return related and non-return related liabilities of the
taxpayer. It can be accessed in the post-login mode using the path Services
> Ledgers > Tax Liability Register
7. Can I make payments in advance for future
liabilities?
No, you cannot make payments for future liabilities.
8. Is the amount in dispute, is stayed by
Appellate Authority or Court, also shown in the Tax Liability Register?
Yes, it is shown in the Electronic Liability Register in
the liability part with a flag indicating ‘stay’. Whenever, the appeal is
decided, the status is updated and depending on the decision, the liability
becomes payable or is deleted.
9. Will the recoveries made by the
Departmental Officer also be displayed in the Tax Liability Register?
Yes, all payments made against a liability are shown in
the Electronic Liability Register irrespective of whether the payment/s were
made by taxpayers or by the Departmental Officer by initiating recovery
proceedings.
10. Can taxpayers claim refund of the deposits
made for entertaining appeal or otherwise for stay, if the appeal is allowed?
Yes, Refund will be granted
only when final order regarding the appeal is passed. The Electronic Liability
Register gets updated accordingly.
11. Will the liabilities due to reversal of
credit due to non-acceptance of added invoices in inward supplies details by
recipients at suppliers’ end also be posted in the Tax Liability Register?
Yes, all kinds of liabilities are shown in the Electronic
Liability Register. The liabilities may be due to reversal of excess credit
claimed or due to reduction in output tax claimed by supplier by issuing credit
note.
12. Can I download the Electronic Liability
Register?
Yes. You can download and save the Electronic Liability
Register in PDF and Excel format from your dashboard on your local machine.
13. Who are the tax payers for whom Electronic
Liability Register is not maintained?
Electronic Liability Register is not maintained for UIN
holders.
14. Is Electronic Liability Register
maintained for casual taxpayers?
Electronic Liability Register is maintained for casual
taxpayers as well.
15. From where Other than return related
liabilities are flowing in Electronic Liability Register?
Other than return related liability will be flowing from
Assessment order, Appeal order, Appeal application, liability of earlier return
carried forward by Tax officer, Advance ruling application, Enforcement order,
recovery made by Tax officer, Refund order, as captured in the system.
16. From where return related liabilities are
flowing in Electronic Liability Register?
Return related liability will be flowing from GSTR-3, 3B,
4, 5, 5A, 6, 7, 8, 9, 10, ITC-03, Application for surrender of registration.
17. How voluntary payments made by taxpayer
captured in Electronic Liability Register?
Whenever payments are made against SCN etc.,
simultaneously a debit as well as a credit entry are passed in the Electronic
Liability ledger.
18. Can a GST Practitioner view my Electronic
Liability Register? Can I allow or deny access to my GST Practitioner to view
my Electronic Liability Register?
Yes, a GST Practitioner can view your
Electronic Liability Register who has been authorized by you. You can allow or
deny GST practitioner to view your credit ledger by online engaging/
disengaging a GST practitioner.
Electronic Liability Register
How
can I view the Electronic Liability Register?
In an
Electronic Liability Register, all liabilities accrued by the taxpayer are
displayed. Payments made from the Electronic Cash Ledger and/or credit utilised
to discharge the liabilities are also shown in the ledger.
To view
the Electronic Liability Register, perform the following steps:
1.
Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2.
Login to the GST Portal with valid credentials.
3.
Click the Services > Ledgers > Electronic
Liability Register command.
4.
The Electronic Liability Register page is displayed. Select
the Part - 1 Return related liabilities link.
5.
The Electronic Liability Register page is displayed. From
the Financial Year and Month drop-down list,
select the financial year and month for which you want to view the Electronic
liability ledger.
6.
Click the GO button.
The
Electronic Liability register details are displayed.
Note: Click
the SAVE AS PDF and SAVE AS EXCEL button to
save the Electronic Liability Ledger in the pdf and excel format.
You can
click the link under Integrated Tax, Central Tax, State
Tax and Cess to view further details.
Note: The
Minor Heads include: Tax, Interest, Penalty, Fee, Others and Total. The Minor
Heads wise balance is displayed for the selected Major Head.
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