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CMA Final · Indirect Tax Laws and Practice · Walkthrough of GSTN Portal

A registered person wants to see the credit and debit entries made in his electronic cash ledger, electronic credit ledger and electronic liability register for a particular month on the GST portal. Which navigation path on the GSTN portal is used to view these ledgers?

The electronic cash ledger, credit ledger and liability register are viewed after login through Services > Ledgers on the GST portal. The Returns, User Services and Refunds menus serve other purposes such as filing returns, applications and refund tracking, not ledger display.

  1. AServices > Ledgers, after logging inCorrect
  2. BServices > Returns > Annual Return
  3. CServices > User Services > My Applications
  4. DServices > Refunds > Track Application Status

Explanation

After login, the three electronic ledgers (cash, credit and liability register) are accessed through Services > Ledgers. The Returns menu is used to file returns, and the Refunds menu deals with refund applications, not ledger balances.

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