The amount available in the Electronic Cash Ledger can be utilised for payment of any liability for the respective major and minor heads. How can the cash available in the Electronic Cash Ledger be utilised? Can a taxpayer utilise the amount available in any minor head of a major head for any other minor head of the same major head? You can view the Electronic Cash Ledger for a maximum period of 12 months. What is the maximum period for which Electronic Cash Ledger can be viewed? It can also be viewed by their Jurisdictional Officials (JO). Can anyone else view my Electronic Cash Ledger?Įlectronic Cash Ledger can only be viewed by the taxpayers themselves, or their authorized signatories and GST Practitioner. How can a taxpayer view their Electronic Cash Ledger?Ī taxpayer can view their Electronic Cash Ledger by logging on to the GST Portal available at 4. Where is the Electronic Cash Ledger maintained?Įlectronic Cash Ledger is maintained on the GST Portal available at 3. The tax payer can utilise this cash deposit of INR 1000 in the cash ledger to make payment ONLY of the IGST – Tax liability by debiting the Cash Ledger. After successful payment, the Bank reference number communicated by the bank along with the CIN to the GST system will be reflected in the Electronic Cash Ledger as reference number. A taxpayer made a cash deposit of INR 1000 to IGST – Tax through net banking. Let us understand this better with an example. Cross utilization of funds across major or minor heads is NOT possible once payment is made. Once the payment against the Challan is made successfully and the CIN communicated to the GST system, the Electronic Cash Ledger gets updated with the funds under the Major and Minor Heads respectively as per the Challan. When a taxpayer creates a Challan, the taxpayer chooses the amounts to be added to each Minor Head within Each Major Head. Each of these Major Heads have the five following Minor Heads: The Electronic Cash Ledger has four Major Heads IGST, CGST, SGST/UTGST, and CESS. The Cash deposits can be used for making payment(s) like tax liability, interest, penalties, fee, and others. The Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are also accounted for in the Electronic Cash Ledger as cash deposits of the taxpayer.Ī registered taxpayer can make cash deposits in the recognized Banks through the prescribed modes to the Electronic Cash Ledger using any of the Online or Offline modes permitted by the GST Portal. It can be accessed under the post-login mode on the GST portal under Services > Ledgers > Electronic Cash LedgerĮlectronic Cash Ledger is an account of the taxpayer maintained by GST system reflecting the cash deposits in recognized Banks and payments of taxes and other dues made by the taxpayer. Each major head is divided into five minor heads: Tax, Interest, Penalty, Fee, and Others. For convenience of user, the ledger is displayed major head-wise i.e., IGST, CGST, SGST/UTGST, and CESS. In the ledger, information is kept minor head-wise for each major head. The Electronic Cash Ledger contains a summary of all the deposits/payments made by a taxpayer.
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