Electronic Liability Register under GST- Things You Must Know
1. What is an Electronic Liability Register?
In an Electronic Liability Register, all liabilities accrued by the taxpayer are displayed. Payments made from the Electronic Cash Ledger and/or credit utilized to discharge the liabilities are also shown in the ledger. It can be accessed in the post-login mode using the path Services > Ledgers > Electronic Liability Register
2. Who maintains the Tax Liability Register?
The Electronic Liability Register is maintained by the GST System.
3. Where can the taxpayers view their Tax Liability Register?
The ELR can be accessed in the post-login mode using the path Services > Ledgers > Tax Liability Register
4. Can anyone else also view my Tax Liability Register?
The taxpayers and his jurisdictional officer can view the Tax Liability Register..
5. Can taxpayers view the liabilities related only to returns?
For the convenience of the taxpayers, ELR has been divided into two parts. The first part covers return related liabilities and the second part covers liabilities other than returns. The taxpayer can view both the parts of the register.
6. How can taxpayers view liabilities in the Electronic Liability Register?
The landing page of the Electronic Liability Register has a summary of all return related and non-return related liabilities of the taxpayer. It can be accessed in the post-login mode using the path Services > Ledgers > Tax Liability Register
7. Can I make payments in advance for future liabilities?
No, you cannot make payments for future liabilities.
8. Is the amount in dispute, is stayed by Appellate Authority or Court, also shown in the Tax Liability Register?
Yes, it is shown in the ELR in the liability part with a flag indicating ‘stay’. Whenever, the appeal is decided, the status is updated and depending on the decision, the liability becomes payable or is deleted.
9. Will the recoveries made by the Departmental Officer also be displayed in the Tax Liability Register?
Yes, all payments made against a liability are shown in the Electronic Liability Register irrespective of whether the payment/s were made by taxpayers or by the Departmental Officer by initiating recovery proceedings.
10. Can taxpayers claim refund of the deposits made for entertaining appeal or otherwise for stay, if the appeal is allowed?
Yes, Refund will be granted only when final order regarding the appeal is passed. The Electronic Liability Register gets updated accordingly.
11. Will the liabilities due to reversal of credit due to non-acceptance of added invoices in inward supplies details by recipients at suppliers’ end also be posted in the Tax Liability Register?
Yes, all kinds of liabilities are shown in the Electronic Liability Register. The liabilities may be due to reversal of excess credit claimed or due to reduction in output tax claimed by supplier by issuing credit note.
12. Can I download the Electronic Liability Register?
Yes. You can download and save the E.Liability Register in PDF and Excel format from your dashboard on your local machine.
13. Who are the tax payers for whom Electronic Liability Register is not maintained?
E.Liability Register is not maintained for UIN holders.
14. Is Electronic Liability Register maintained for casual taxpayers?
Electronic Liability Register is maintained for casual taxpayers as well.
15. From where Other than return related liabilities are flowing in Electronic Liability Register?
Other than return related liability will be flowing from Assessment order, Appeal order, Appeal application, liability of earlier return carried forward by Tax officer, Advance ruling application, Enforcement order, recovery made by Tax officer, Refund order, as captured in the system.
16. From where return related liabilities are flowing in Electronic Liability Register?
Return related liability will be flowing from GSTR-3, 3B, 4, 5, 5A, 6, 7, 8, 9, 10, ITC-03, Application for surrender of registration.
17. How voluntary payments made by taxpayer captured in Electronic Liability Register?
Whenever payments are made against SCN etc., simultaneously a debit as well as a credit entry are passed in the E.Liability ledger.
18. Can a GST Practitioner view my Electronic Liability Register? Can I allow or deny access to my GST Practitioner to view my E.Liability Register?
Yes, a GST Practitioner can view your E.Liability Register who has been authorized by you. You can allow or deny GST practitioner to view your credit ledger by online engaging/ disengaging a GST practitioner.