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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.
28th May 2021
CGST Rule 36(4) to cumulatively apply for April, May and June 2021 while filing GSTR-3B of June 2021.
1st May 2021
The CGST Rule 36(4) restricting provisional ITC claims to 5% of GSTR-2B in GSTR-3B is relaxed for April 2021. The taxpayer can apply this rule cumulatively for both April and May while GSTR-3B for May 2021.
1st February 2021
Budget 2021 update: Section 16 amended to allow taxpayers’ claim of the input tax credit based on GSTR-2A and GSTR-2B. Henceforth, the input tax credit on invoice or debit note may be availed only when the details of such invoice or debit note have been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note.
22nd December 2020
Following are the changes in Rule 36(4) from 1st January 2021:
1. The ITC shall be available as per the invoices uploaded by respective suppliers either in their GSTR-1 or by using the Invoice Furnishing Facility (IFF).
2. The recipients can claim provisional input tax credit in GSTR-3B to the extent of 5% instead of earlier 10% of the total ITC available in GSTR-2B for the month.
Certain taxpayers cannot make payment from their electronic credit ledger in excess of 99% of the total tax liability for the tax period as per a new rule 86B.
3rd April 2020
The CBIC has notified that taxpayers can claim input tax credit in the GSTR-3B return from February 2020 to August 2020, without applying the rule of capping provisional ITC claims at 10% of the eligible ITC as per GSTR-2A.
While filing the GSTR-3B of September 2020, the taxpayers must cumulatively adjust ITC as per the above rule from February 2020.
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.