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Electronic Cash Ledger – Government Website Guide

Updated on :  

08 min read.

Electronic Cash Ledger is a cash ledger that contains deposits that a taxpayer has made and any GST payments made through cash. The cash ledger segregates the information head wise such as IGST, CGST, SGST/UTGST, and CESS. Each of these major heads (IGST, SGST, etc.) are further divided into 5 minor heads -Tax, Interest, Penalty, Fees, and Others. The Electronic Cash Ledger is maintained on the GST Portal. Here is a step-by-step guide to access the ledger on the GST website.

Latest Updates

1st February 2022
Budget 2022 updates-
1. ITC cannot be claimed if it is restricted in GSTR-2B available under Section 38.
2. Time limit to claim ITC on invoices or debit notes of a financial year is revised to earlier of two dates. Firstly, 30th November of the following year or secondly, the date of filing annual returns.
3. Section 38 is completely revamped as ‘Communication of details of inward supplies and input tax credit’ in line with the Form GSTR-2B. It lays down the manner, time, conditions and restrictions for ITC claims and has removed the two-way communication process in GST return filing on the suspended return in Form GSTR-2. It also states that taxpayers will be provided information of eligible and ineligible ITC for claims.
4. Section 41 is also revamped to remove the references to provisional ITC claims and prescribes self-assessed ITC claims with conditions.
5. Sections 42, 43 and 43A on provisional ITC claim process, matching and reversal are eliminated.

29th December 2021
CGST Rule 36(4) is amended to remove 5% additional ITC over and above ITC appearing in GSTR-2B. From 1st January 2022, businesses can avail ITC only if it is reported by the supplier in GSTR-1/ IFF and it appears in their GSTR-2B.

21st December 2021
From 1st January 2022, ITC claims will be allowed only if it appears in GSTR-2B. So, the taxpayers can no longer claim 5% provisional ITC under the CGST Rule 36(4) and ensure every ITC value claimed was reflected in GSTR-2B.

You can follow these simple steps on the GST portal to view your electronic cash ledger:

Step 1 – Go to GST Portal.

Step 2 – Login to the GST portal with your valid credentials.

Step 3 – Click on Services > Ledgers and click on Electronic Cash Ledger tab.

Step 4 – Once the Electronic Cash Ledger page is displayed, Cash Balance as on date will be displayed. Note: You can click the link to see the amount displayed under Cash Balance as on date to view the summary of the Cash Balance.

Step 5 – Click on Electronic Cash Ledger.

Step 6 – Select the From and To dates using the calendar to select the period for which you want to view the Electronic Cash Ledger. Click on Go. Note: Please keep in mind that you can view the Electronic Cash Ledger for a maximum period of six months only.

Step 7 –  Your Electronic Cash Ledger details will be displayed

Step 8 – You can save it in PDF or Excel format. Click on either SAVE AS PDF or SAVE AS EXCEL button to save your Electronic Cash Ledger in the format you want.

Step 9 – Click on the amount displayed under each of the major heads to view the minor ‘heads’ details. When you click on a major ‘head’, say IGST, the corresponding minor head details of IGST will appear.

Electronic cash ledger
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