Electronic Cash Ledger – Government Website Guide

Updated on: Jan 18th, 2023


2 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

26th December 2022

CGST Notification no. 26/2022  was issued on 26th December 2022. As per this notification, e-Scroll of the Reserve Bank of India (RBI) could be referred for updating the electronic cash ledger of the taxpayer, if the details match with details in challan generated in PMT-06 on the GST portal, suppose the bank fails to communicate such details. 

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.

GST electronic cash ledger

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.

gst cash ledger

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. 

cash ledger

inline CTA
India’s Fastest and Most Advanced 2B Matching
Maximise ITC claims, use smart validations to correct your data and complete 2B matching in <1 minute

Pay taxes with your Mastercard credit card & enjoy benefits such as

  • Interest free credit period
  • Easy EMI conversions
  • Earn reward points
Use code: CTMASTER For Additional 10% Off!

*T&C apply disclaimer


Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use


ISO 27001

Data Center


SSL Certified Site

128-bit encryption