gst.gov.in How to View Electronic Liability Register : Goods & Services Tax

Organisation : Goods and Services Tax
Facility : How to View the Electronic Liability Register
Applicable For : All Over India
Website : https://www.gst.gov.in/
Check Here : https://tutorial.gst.gov.in/userguide/ledgers/index.htm#t=View_the_Input_Tax_Liability_Ledger.htm

Viewing 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.

Related : GST How to View Electronic Cash & Credit Ledger : www.statusin.in/34911.html

To view the Electronic Liability Register, perform the following steps :
1. Access the GST Official Website. 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.

FAQs :
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.