GST - LIABILITY REGISTER

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.

GST - CREDIT LEDGER

Electronic Credit Ledger

1. What is an Electronic Credit Ledger?

In the Electronic Credit Ledger, all credits accrued on account of inward supplies made by a taxpayer within a tax period are accumulated. The ledger is maintained Major Head-wise, i.e., IGST, CGST, SGST, and CESS.

2. Who maintains the Electronic Credit Ledger?

The Electronic Credit Ledger is maintained by the GST System.

3. Where can the taxpayers view their Electronic Credit Ledger?

Taxpayers can view their Electronic Credit Ledger in the post login mode by logging on to the GST Portal. Path: Services > Ledgers > Electronic Credit Ledger

4. Can a taxpayer view the Electronic Credit Ledger of another taxpayer?

No. An Electronic Credit Ledger can be viewed only by the taxpayers themselves or by the concerned Jurisdictional Officer (JO).

5 . How can the credit available in the Electronic Credit Ledger be utilized?  Can a taxpayer utilize the credit available in one major head to pay tax liability under any other major head?

The amount available in the Electronic Credit Ledger can be utilized for paying off tax liabilities as per the following rules:

1. ITC of IGST will first be utilised for payment of IGST output tax liability and then the balance can be utilized for payment of CGST and SGST in that order.
2. ITC of CGST will first be utilised for payment of CGST output tax liability and then the balance can be utilized for payment of IGST.
3. ITC of SGST will first be utilised for payment of SGST output tax liability and then balance can be utilized for payment of IGST.
4. ITC of CESS can be utilized only against CESS tax liability. CESS credit is not available for cross utilization with other tax liabilities.

Note: Credit of SGST cannot be utilised for payment of CGST and vice versa.

6. How can a taxpayer check the available balance in the Electronic Credit Ledger?

A taxpayer can login to the GST Portal and check the available balance on the landing page of the Electronic Credit Ledger.

Path: Services > Ledgers > Electronic Credit Ledger

7. Can a taxpayer make debit entry in advance for the future liability in the Electronic Credit Ledger?

No, the Electronic Credit Ledger can be debited only against an existing tax liability.

8. Can the amount available in the Electronic Credit Ledger be deemed as payment for any liability?

No, unless the taxpayer makes a debit entry from the Electronic Credit Ledger against a specific liability, the amount available in the Electronic Credit Ledger cannot be assigned to any liability.

9. Can a Departmental Officer debit the Electronic Credit Ledger in case of outstanding dues?

Yes, in exceptional circumstances as permitted in the Act and rules, especially when the amount of additional demand is not stayed by the Appellate Authority, Tribunal, or Court, the credit can be debited to the extent of the demand by the proper officer.

10. 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 utilised for any future liability. Refund can only be claimed if ITC has been accumulated due to export of goods and/or services and/or due to rate of tax on outward supplies being lower than inward supplies.

11. Can a taxpayer claim ITC on the inward supplies if the supplier has not filed the return?

The taxpayers can claim the ITC by adding invoices in their inward supplies return (GSTR 2/6) on a provisional basis. The ITC claimed would continue to be classified under the mismatched category till the supplier accepts the invoices and files a valid return. If the supplier does not file the return, then the mismatched ITC would be reversed with interest in the (M+2) tax period.

12. Can a taxpayer reclaim the mismatched ITC again any time in future?

Yes, if the supplier owns up to the supplies claimed by the receiver taxpayer by filing a valid return, then, the reversed credit can be reclaimed. The interest on the reversed ITC would be credited in the Electronic Cash Ledger. The reclaim of mismatched credit will happen automatically in the system.

13. Can a taxpayer utilise the credit available in the Electronic Credit Ledger for purposes other than return liability?

Yes. Taxpayer can utilize the credit against other than return related liabilities as well. However, credit can be adjusted only against tax liability.

14. Will the credit be available in the Electronic Credit Ledger accrued due to the inward supplies even if the taxpayer does not file return for that tax period?

No, the credit accrued on the inward supplies made in a tax period would be credited to the Electronic Credit Ledger after GSTR-3 generation and click on “submit interest and liability” function. However, in case of non-resident and ISD taxpayer, credit is available only after the submission of the return.

15. Can I download the Credit Ledger?

Yes. You can download and save the Credit ledger from your dashboard in PDF and CSV format on your local machine.

16. Where can I see my transitional credit?

You can see your transitional credit in the Electronic Credit Ledger. This is identified with a different description and reference.

17. Where can I see the credit on transition from composition to normal taxpayer?

You can see your credit on transition from composition to normal taxpayer in the Electronic Credit Ledger.

18. Electronic Credit Ledger is not maintained for which taxpayers?

Electronic Credit Ledger is not maintained for composition taxpayer, ISD taxpayer and Tax Deductor & E-commerce operator.

19. Can I edit the Electronic Credit Ledger?

No, you cannot edit the Electronic Credit Ledger. You can ONLY view the details in the Electronic Credit Ledger.

20. When is Electronic Credit Ledger updated?

The Electronic Credit Ledger is updated based on any transactions that may impact the available credit through Return modules and the same is done based on specific triggers like “Submit Interest and Liability” in GSTR-3.

21. What is provisional credit table? What does it show?

Provisional credit tables display the balance of provisional and mismatch credit tax period wise.

22. What is mismatch table? What does it show?

Mismatch credit tables display the balance of provisional and mismatch credit tax period wise.

23. How a taxpayer can utilize credit available in Electronic Credit Ledger?

The credit available can be utilized to pay off the tax liabilities as per the utilization rules. Balance in credit ledger cannot be utilized for payment of fees, Penalty and interest.

24. Can a GST Practitioner view my Credit ledger? Can I allow or deny access to my GST Practitioner to view my Credit ledger?

Yes, a GST Practitioner can view your Credit ledger 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.

25. Electronic Credit Ledger can be viewed for which period?

You can view the Electronic Credit Ledger for a maximum period of 6 months.

26. When provisional credit is given to taxpayer in Electronic Credit Ledger?

Provisional credit would be given on filing of valid GSTR-3 by receiver taxpayer and thereafter can be utilized for other liabilities.

27. When provisional credit given to taxpayer would become final credit in Electronic Credit Ledger?

Provisional credit would become final credit on filing of valid GSTR 3/ 5 by the supplier and thereafter can be utilized for other liabilities.

28. Can cess be used to make payment of IGST/ CGST/ SGST/ UTGST?

No, Credit availed on CESS will be available for setoff against any output tax liability of CESS only. There is no Inter head adjustment for CESS Input Tax Credit.

Electronic Credit Ledger

How can I view the Electronic Credit Ledger?

The Electronic Credit Ledger enables the taxpayer to view the credit balance as on date and ledger details.

To view the Electronic Credit Ledger, 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 Credit Ledger command.

 The Electronic Credit Ledger page is displayed. The credit balance as on today’s date is displayed.

Electronic Credit Ledger:

 4. Click the Electronic Credit Ledger link.

5. Select the From and To date using the calendar to select the period for which you want to view the transactions of Electronic Credit Ledger.

6. Click the GO button.

The Electronic Credit Ledger details are displayed.

Note: Click the SAVE AS PDF and SAVE AS EXCEL button to save the Electronic Credit Ledger in the pdf and excel format.

 Provisional Credit Balance:

 4. Click the Provisional Credit Balance link.

The Provisional Credit Balance details are displayed.

Note: Click the SAVE AS PDF and SAVE AS EXCEL button to save the Provisional Credit Balance in the pdf and excel format.

GST-CASH LEDGER

Electronic Cash Ledger

1. What is the Electronic Cash Ledger?

The Electronic Cash Ledger contains a summary of all the deposits/payments made by a taxpayer. In the ledger, information is kept minor head-wise for each major head. For convenience of user, the ledger is displayed major head-wise i.e., IGST, CGST, SGST/UTGST, and CESS. Each major head is divided into five minor heads: Tax, Interest, Penalty, Fee, and Others. It can be accessed under the post-login mode on the GST portal under Services > Ledgers > Electronic Cash Ledger

 Electronic Cash Ledger is an account of the taxpayer maintained by GST system reflecting the cash deposits in recognized Banks and payments of taxes and other dues made by the taxpayer. The Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are also accounted for in the Electronic Cash Ledger as cash deposits of the taxpayer.

 A registered taxpayer can make cash deposits in the recognized Banks through the prescribed modes to the Electronic Cash Ledger using any of the Online or Offline modes permitted by the GST Portal. The Cash deposits can be used for making payment(s) like tax liability, interest, penalties, fee, and others.

The Electronic Cash Ledger has four Major Heads IGST, CGST, SGST/UTGST, and CESS. Each of these Major Heads have the five following Minor Heads:

1. Tax

2. Interest

3. Penalty

4. Fee

5. Others

When a taxpayer creates a Challan, the taxpayer chooses the amounts to be added to each Minor Head within Each Major Head. Once the payment against the Challan is made successfully and the CIN communicated to the GST system, the Electronic Cash Ledger gets updated with the funds under the Major and Minor Heads respectively as per the Challan. Cross utilization of funds across major or minor heads is NOT possible once payment is made.

Let us understand this better with an example. A taxpayer made a cash deposit of INR 1000 to IGST – Tax through net banking. After successful payment, the Bank reference number communicated by the bank along with the CIN to the GST system will be reflected in the Electronic Cash Ledger as reference number. The tax payer can utilise this cash deposit of INR 1000 in the cash ledger to make payment ONLY of the IGST – Tax liability by debiting the Cash Ledger.

2. Where is the Electronic Cash Ledger maintained?

Electronic Cash Ledger is maintained on the GST Portal available at https://www.gst.gov.in/

3. How can a taxpayer view their Electronic Cash Ledger?

A taxpayer can view their Electronic Cash Ledger by logging on to the GST Portal available at https://www.gst.gov.in/

4. Can anyone else view my Electronic Cash Ledger?

Electronic Cash Ledger can only be viewed by the taxpayers themselves, or their authorized signatories and GST Practitioner. It can also be viewed by their Jurisdictional Officials (JO).

5. How can a taxpayer view details of transactions in the Electronic Cash Ledger for a specific period?

To view the details of the transactions, the taxpayer can view the Electronic Cash Ledger for the required duration. The option is available on the landing page of the Electronic Cash Ledger. A maximum of 6 months transactions can be viewed at a time.

6. How can the cash available in the Electronic Cash Ledger be utilised? Can a taxpayer utilise the amount available in any minor head of a major head for any other minor head of the same major head?

The amount available in the Electronic Cash Ledger can be utilised for payment of any liability for the respective major and minor heads. For example, liability for the tax under SGST/UTGST can be settled only from the available amount of cash under SGST/UTGST Major head.

 For example, an amount of INR 1000 is available under minor head ‘tax’ of major head ‘SGST/UTGST’ and the taxpayer has a liability of INR 200 for minor head ‘interest’ under the same major head ‘SGST/UTGST’. Since, there is no amount available under minor head ‘interest’ under major head “SGST/UTGST”, therefore, interest payment cannot be made from the amount available under ‘tax’ of the same major head.

7. Is transfer of funds between the major heads permissible for discharging liabilities?

Amount available under one major head (SGST/UTGST, CGST, IGST or CESS) cannot be utilised for discharging the liability under any other major head. For example, amount available in SGST/UTGST cannot be utilised for discharging liabilities under CGST, IGST, or CESS and vice versa.

8. Would the amount deposited inadvertently in the Electronic Cash Ledger remain there?

Yes, any additional amount deposited inadvertently will remain in the Electronic Cash Ledger and can be used to discharge liabilities in subsequent tax periods.

Alternatively, the excess amount deposited in the Electronic Cash Ledger can be claimed as refund by selecting the relevant option while filing the periodic return or via refund application.

9. How can a taxpayer check the available balance in the Electronic Cash Ledger?

A taxpayer can log on to the GST Portal Portal and navigate to the electronic cash ledger home page in the following way : Services > Ledgers > Electronic cash Ledger. The balance is shown on the right hand corner under the head “Cash balance as on Date:”. A summary of the major head wise balance is displayed when the cursor is placed on the same. To know the details of the transaction the taxpayer needs to submit a request for the report by giving the date range.

10. Can the amount available in cash ledger be deemed as payment for any liability?

No, unless the taxpayer makes a debit entry from a cash ledger for a specific liability, the amount lying in the cash ledger cannot be assigned to any liability.

11. Can a Departmental Officer debit my cash ledger in lieu of outstanding dues?

Yes, in exceptional circumstances, especially when the amount of additional demand is not stayed by the Appellate Authority, Tribunal, or Court, the amount can be debited from your Electronic Cash Ledger to the extent of the demand.

12. Is it necessary to claim refund of the excess amount available in the Electronic Cash Ledger?

No, the amount may continue to remain in the cash ledger and can be utilised for any future liability.

13. Do the funds in the Electronic Cash Ledger include my Input Tax Credits (ITC)?

No, Input Tax Credits is only available in the Electronic Credit Ledger.

14. Do the funds in the Electronic Cash Ledger include my TDS and TCS Credits? If yes, can I use them to discharge my tax liabilities?

Yes, all your TDS & TCS credits, once accepted by you, will reflect in your Electronic Cash Ledger. You can use these credits to discharge tax liabilities.

15. When will payments made through challans be reflected in the cash ledger?

S.No.	Mode of Payment	When is the deposit reflected in the Cash Ledger
1.	Online payment through net banking in authorized Banks	On receipt of CIN from the bank. It is generally shared by the bank instantly but at times there may be delay.
2.	OTC payment through cash and self-bank cheque in authorized banks	On receipt of CIN from the bank. It is generally shared by the bank instantly on receipt of cash or realization of cheque but at times there may be delay
3.	OTC payment through other bank cheques of same station in authorized Banks	On receipt of CIN from the bank. In case of cheques Banks are given 90 days’ time period to share the CIN details
4.	OTC payment through other outstation bank cheques in authorized Banks	On receipt of CIN from the bank. In case of cheques Banks are given 90 days’ time period to share the CIN details
5.	Online NEFT/RTGS payments though non-authorized but recognized Banks	As soon as RBI shares CIN details. Usually can be on the same day.
6.	Over the counter NEFT/RTGS payments through non-authorized Banks	As soon as RBI shares CIN details. Usually can be on the same day.
7.	Payment through Credit Card/Debit Card	After 24 hours of Payment. But once amount is debited and Payment Gateway confirms the receipt of amount, Banks are given 45 days’ time to confirm the payment and cash ledger will be updated after final confirmation from the bank.

 On successful payment CIN is communicated by the Bank to the GST System along with a unique reference number generated by the banking system which gets captured in the electronic cash ledger of the taxpayer.  The Electronic Cash Ledger gets updated on a near real time basis.

In case of outstation cheque in OTC mode, CIN and the bank reference number (BRN) is communicated by the Bank to GST System when the cheque is realized and amount is credited to the Government account from the taxpayers account.                

On receipt of the CIN, the Cash Ledger gets updated on a near real time basis.

16. What should a taxpayer do if his payments through challan are not reflected in the cash ledger?

The taxpayer should raise a grievance on the GST Portal 24 hours after the successful payment communication is made by the Bank to the Taxpayer using the GST PMT-06 form.

17. What should a taxpayer do if the displayed figures in the cash ledger appear erroneous to him?    

The taxpayer can raise a grievance on the GST Portal using the GST PMT-04 form.

 View the Electronic Cash Ledger

How can I view the Electronic Cash Ledger?

The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others.

To view the Electronic Cash Ledger, 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 Cash Ledger command.  

  

4. The Electronic Cash Ledger page is displayed. Under the Cash Balance as on date column, the cash balance is displayed.

Note: You can click the link for the amount displayed under Cash Balance as on date to view the summary of the Cash Balance.

5. Click the Electronic Cash Ledger link.

  

6. Select the "From" and "To" date using the calendar to select the period for which you want to view the Electronic Cash Ledger.

7. Click the GO button.

Note: You can view the Electronic Cash Ledger for a maximum period of six months only.

  

The Electronic Cash Ledger – Details are displayed.

Note:

·                  Click the SAVE AS PDF button to save the Electronic Cash Ledger in the pdf format.

·                  Click the SAVE AS EXCEL button to save the Electronic Cash Ledger in the excel format.

 You can click the amount displayed under any of the Major Heads to view the Minor Heads details.

The pop-up window appears with the respective Minor Head details of the selected Major Head, as shown in the screen.