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’.
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 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.
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.
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.
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 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 10: Click GO
The taxpayer has to click the ‘Go’ button. The Electronic Liability register is displayed on the screen.
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.
The taxpayer has to use the scroll bar to view more details.
The taxpayer can click the link that is given under the ‘Amount debited/ credited’ and ‘Balance’ to view further details.
The details appear as shown below.
