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 register.
To view the Electronic Liability Register, perform the following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Ledgers > Electronic Liability Register command.
The Electronic Liability Register page is displayed.
Part - 1 Return related liabilities
Part - II: Other than return related liabilities
4. 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 register.
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 register 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 Head wise balance is displayed for the selected Major Head.
4. Select the Part - II: Other than return related liabilities link.
5. The Electronic Liability Register page is displayed.
6. Select the search criteria from the choices available. You can select the Stay Status from the drop-down list.
Note: Taxpayer can select the Stay Status based on following criteria:
a) Un-stayed: Initially, the status of the demand is Un-stayed.
b) Stayed: On filing of appeal, the Unstayed demand becomes Stayed.
c) None: If non-return related liability balance payable becomes nil or negative then status of such demand will be shown as None as it is neither stayed nor un-stayed.
d) All: All type of demands will be displayed.
7. Click the GO button.
8. The Electronic Liability register details are displayed displayed with the details of Stay status against each reference no.
Note 1: Click the SAVE AS PDF and SAVE AS EXCEL button to save the Electronic Liability Ledger in the pdf and excel format.
Note 2: Below stay status of demand will be displayed under Stay status column:
a) Un-stayed: Initially, the status of the demand is Un-stayed.
b) Stayed: On filing of appeal, the Unstayed demand becomes Stayed.
c) (-): If non-return related liability balance payable becomes nil or negative then status of such demand will be shown as (-) as it is neither stayed nor un-stayed.
Note 3: You can click the link under Amount debited/ credited column and Balance column to view further details.
Amount details will be displayed as below:
