On the GST portal each registered taxpayer will have one electronic register called the Electronic liability register and two electronic ledgers namely Electronic Cash Ledger and Electronic Credit Ledger. These registers and ledgers will reflect the amount of tax payable, the amount available to settle the tax liability online, and input credit balance.
The Electronic liability register has been divided into 2 parts wherein the first part covers the liabilities and the second part covers liabilities other than returns.
All return related liabilities accrued are displayed in the Electronic Liability Register. Payments made from the Electronic Cash Ledger and/or credit utilized to discharge the liabilities, Liabilities pertaining to GST CMP-03, GST, ITC-03 and GST REG-16. It can be accessed in the post-login mode using the path Services > Ledgers > Electronic Liability Register > Part-l: Return related liabilities.
All liabilities other than return related are displayed in the Electronic Liability Register. Payments made from the Electronic Cash Ledger and/or credit utilized to discharge the liabilities. It can be accessed in the post-login mode using the path Services > Ledgers > Electronic Liability Register > Part – II: Other than return related liabilities.
The Electronic Liability Register is maintained by the GST System & is only for viewing purposes for a maximum of 12 Months.
The taxpayer, authorized GST Practitioner and his Jurisdictional Officer can view the tax liability register.
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