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
The Electronic Liability Register is maintained by the GST System.
The Electronic Liability Register can be accessed in the post-login mode using the path Services > Ledgers > Tax Liability Register
The taxpayers and his jurisdictional officer can view the Tax Liability Register..
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.
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
No, you cannot make payments for future liabilities.
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.
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.
Yes, Refund will be granted only when final order regarding the appeal is passed. The Electronic Liability Register gets updated accordingly.
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.
Yes. You can download and save the Electronic Liability Register in PDF and Excel format from your dashboard on your local machine.
Electronic Liability Register is not maintained for UIN holders.
Electronic Liability Register is maintained for casual taxpayers as well.
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.
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.
Whenever payments are made against SCN etc., simultaneously a debit as well as a credit entry are passed in the Electronic Liability ledger.
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.