Electronic Cash Ledger

Electronic cash ledger is a cash ledger in electronic mode on GST portal. Electronic Cash Ledger contains details of all the deposits made by a taxpayer under GST.

Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are also reflected in electronic cash ledger of the taxpayer. Electronic Cash Ledger is divided into major and minor head. Major heads are IGST, CGST, SGST, UTGST and cess and all the major heads are sub-divided in to minor heads like tax, interest, penalty, fees and other.

No Late Fee for GSTR-1 & GSTR-3B Return

The biggest relief extended to small business by the 31st GST Council is the waiver of late fee for filing GSTR-1 and GSTR-3B return. The GST Council has announced: “Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months/quarters July 2017 to September 2018, are furnished after 22.12.2018 but on or before 31.03.2019.” Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019.

GST Annual Return Due Date Extended

All entities having GST registration are required to file GST annual return in form GSTR-9. The due date for filing GST annual return is usually 31st December of each year for the financial year ended on 31st March of the same calendar year. As GST is newly introduced in India, the Government has decided to extend the due date for GST annual return filing to 30th June 2019. The due date for filing GST annual return was originally extended upto 31st March 2019, which has been further extended to 30th June 2019 by the GST Council.

Utilisation of Electronic Cash Ledger

Cash deposited in Electronic Cash Ledger for CGST, SGST, IGST, UGST and cess can be used only for payment of CGST, SGST, IGST, UGST and cess, respectively. Inter adjustment is not allowed.
Cash deposited in Electronic Cash Ledger for tax, interest, penalty, fees and other liabilities can be used only for payment of tax, interest, penalty, fees and other liabilities, respectively. Inter adjustment is not allowed.
Amount under cash ledger can be used in following order –
1. Firstly the amount can be used towards self-assessment tax and other dues related to returns of the previous tax periods. Previous month tax liability includes tax dues reported in GST return but not paid and interest, penalty or late fee payable.
2. Secondly, the amount can be used further towards, self-assessment tax and other dues related to returns of current tax period. Current month tax liability includes following:
  - Liability for invoices and amendments as uploaded for the previous months.
  - Input tax credit reversal due to mismatch of invoice.
  - Tax amount increased in tax period as a consequence of reduction of liability by supplier but without corresponding reduction in input tax credit by the receiver.
  - Liability for invoices and other consolidated declarations uploaded for current month.
3. Lastly, the amount can be used for any other amount payable under the Act or rules made thereunder including demand determined under section 73 or section 74 of the Act.

Checking Electronic Cash Ledger

Visit the site ;
Enter valid user id and password;
In order to view Electronic Cash Ledger you need to click on services tab first.
Under services tab you need to select ledgers and then select Electronic Cash Ledger.
On selecting Electronic Cash Ledger, cash balance as on date would be displayed.
By entering date from and to, you can also view Electronic Cash Ledger transactions.

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Frequently Asked Questions

Common questions about Electronic Cash Ledger Management on GST Portal.

An electronic cash ledger is a ledger maintained on the GST portal that contains details of all the deposits made by a taxpayer under GST, including Tax Deducted at Source (TDS) and Tax Collected at Source (TCS). It is divided into major heads like IGST, CGST, SGST, UTGST, and cess, which are further sub-divided into minor heads like tax, interest, penalty, fees, and others.

No, cash deposited in the electronic cash ledger for a particular tax head like CGST, SGST, IGST, UGST, or cess can be used only for payment of the respective tax head. Inter-adjustment between different tax heads is not allowed.

Yes, the amount in the electronic cash ledger can be utilized in a specific order. First, it can be used towards self-assessment tax and other dues related to returns of previous tax periods. Second, it can be used for self-assessment tax and other dues related to returns of the current tax period. Lastly, it can be used for any other amount payable under the GST Act or rules, including demand determined under sections 73 or 74 of the Act.

No, cash deposited in the electronic cash ledger for tax cannot be used to pay interest or penalties. Similarly, cash deposited for interest cannot be used to pay tax or penalties. Inter-adjustment between tax, interest, penalty, fees, and other liabilities is not allowed.

Yes, the 31st GST Council has announced a waiver of late fees for filing GSTR-1, GSTR-3B, and GSTR-4 for the months/quarters from July 2017 to September 2018, if these returns are filed after December 22, 2018, but on or before March 31, 2019.

Initially, the due date for filing GST annual return (GSTR-9) was December 31 of each year for the financial year ended on March 31 of the same calendar year. However, the government has extended the due date for filing GST annual return to June 30, 2019.

To check the transactions in your electronic cash ledger, visit the GST portal, log in with your valid user ID and password, go to the "Services" tab, select "Ledgers," and then select "Electronic Cash Ledger." You can view your cash balance as of the current date, and by entering a date range, you can view the transactions in your electronic cash ledger for that period.

Yes, cash deposited in the electronic cash ledger can be used to pay for any other amount payable under the GST Act or rules, including demand determined under sections 73 or 74 of the Act, after fulfilling the liabilities related to self-assessment tax and other dues for previous and current tax periods.

The article does not mention any specific provision for waiving late fees for filing the GSTR-9 annual return. It only mentions the waiver of late fees for filing GSTR-1, GSTR-3B, and GSTR-4 returns for the period from July 2017 to September 2018, if filed by March 31, 2019.