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

A registered taxpayer wants to see, on the GST portal, the credit and debit entries made in his electronic cash ledger, electronic credit ledger and electronic liability register. Which of the following portal paths is used to view these ledgers?

The ledgers are viewed through Services, then Ledgers, where the electronic cash ledger, electronic credit ledger and electronic liability register are listed. Registration, notices and annual return menus serve other purposes and do not show ledger entries.

  1. AServices > Ledgers > Electronic Cash Ledger / Electronic Credit Ledger / Electronic Liability RegisterCorrect
  2. BServices > Registration > Amendment of Registration
  3. CServices > User Services > View Notices and Orders
  4. DServices > Returns > Annual Return

Explanation

The three ledgers (cash, credit and liability register) are grouped under the Ledgers menu in the Services tab after login. The other paths lead to registration amendments, notices or annual return filing, none of which display ledger entries.

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