E-Liability Ledger or Electronic Liability Ledger is the ledger available on the GST Portal having the following details:

  • Pending GST Liability of tax, interest, late fee, penalty and other liability

  • GST Liability already paid by the taxpayer and mode of payment i.e. by depositing cash in E-Cash Ledger or utilising balance of E-Credit Ledger

E-Liability Ledger comprises of the following parts:

  • Part 2: Other than Return Related Liabilities - Liability increased or reduced, payment made against a show-cause notice or any payment under proceeding of GST Act

Read more - E-Liability Ledger under GST