Electronic Liability Register

Electronic Liability Register

Electronic Liability Register

All the accrued return related liabilities are displayed in the Electronic Liability Register. This register is divided into two parts namely Part I and Part II. This article discusses the provisions related to this mechanism.

Part I

Part I of the Electronic Liability Register portrays details pertaining to Return related liabilities. Payments made from the Electronic Cash Ledger or the credit that are utilized to discharge the liabilities are mentioned in the register. The liabilities pertaining to GST CMP-03, GST ITC-03 and GST REG-16 are also posted in Part I.

Part II

Part II of the Electronic Liability Register throws light on the details connected with all liabilities except for return related are displayed in the Electronic Liability Register: Part II: other than return related liabilities. Payments made from the Electronic Cash Ledger or the credit that is utilized to discharge the liabilities are mentioned in the register. The liabilities that are not covered in Part I are added in Part II.

Maintenance of Tax Liability Register

The Electronic Liability Register is overseen by the GSTN. This can only be viewed by the user and no entry can be directly made in the electronic liability register.

Application Procedure

Given below are the steps involved in an Electronic Liability Register where all the liabilities are accrued by the taxpayer.

Step 1: Log in to the Portal

The taxpayer has to login to the official GST Portal.

Step 2: Enter the Credentials

The taxpayer has to enter the username and password in the portal.

Step 3: Click on Electronic Liability Register 

The taxpayer has to click on ‘Services’ tab, ‘Ledgers’ option and then select ‘Electronic Liability Register’.

Step 3- Electronic Liability Register
Step 3- Electronic Liability Register

Part I: Return Related Liabilities

Step 4: Select Part I Return Related Liabilities

The taxpayer has to select the Part I Return Related Liabilities link.

Step 4- Electronic Liability Register
Step 4- Electronic Liability Register

Step 5: Select the Financial Year

The Electronic Liability Register page is displayed. From the ‘Financial Year’ and ‘Month’ drop-down list, select the financial year and month for which the taxpayer has view the Electronic Liability Register.

Step 6: Click Go 

The taxpayer has to click the ‘Go’ button. The Electronic Liability register details are displayed on the screen.

Step 6-Electronic Liability Register
Step 6-Electronic Liability Register

By clicking the ‘Save as PDF’ and ‘Save as Excel’ button to save the Electronic Liability register in the PDF and Excel format. The taxpayer has to click the link under ‘Integrated Tax’, ‘Central Tax’, ‘State Tax’ and ‘Cess’ to view further details.

Step 6-Electronic Liability Register
Step 6-Electronic Liability Register

The minor heads include Tax, Interest, Fee, Penalty, Others and Total. The Minor Head wise balance is displayed on the screen for the selected Major Head.

Step 6-Electronic Liability Register
Step 6-Electronic Liability Register

Part II: Other Than Return Related Liabilities Link

Step 7: Other than return related liabilities

The taxpayer has to click ‘Other than Return Related Liabilities’ link.

Step 7-Electronic Liability Register
Step 7-Electronic Liability Register

Step 8: Electronic Liability Register

The ‘Electronic Liability Register’ page is displayed on the screen.

Step 9: Select Stay Status

From the search criteria, the taxpayer has to select the ‘Stay Status’ from the drop-down list.

Step 9-Electronic Liability Register
Step 9-Electronic Liability Register

Step 10: Click GO

The taxpayer has to click the ‘Go’ button. The Electronic Liability register is displayed on the screen.

Step 10-Electronic Liability Register
Step 10-Electronic Liability Register

The taxpayer has to click the ‘Save as PDF’ or ‘Save as Excel’ button to save the Electronic Liability Ledger in the PDF and Excel format.

Step 10-Electronic Liability Register
Step 10-Electronic Liability Register

The taxpayer has to use the scroll bar to view more details.

Step 10-Electronic Liability Register
Step 10-Electronic Liability Register

The taxpayer can click the link that is given under the ‘Amount debited/ credited’ and ‘Balance’ to view further details.

Step 10-Electronic Liability Register
Step 10-Electronic Liability Register

The details appear as shown below.

Step 10-Electronic Liability Register
Step 10-Electronic Liability Register

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