payment of GST

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what is electronic liability register under GST and when it is credited and debited.
Replies (3)
-Ledger is an electronic form of passbook for GST. These e-ledgers are available to all GST registrants on the GST Portal. 

The e-ledgers contains details of the following-

A. Amount of GST deposited in cash to government in Electronic Cash Ledger

B. Balance of Input Tax Credit available (ITC) in Electronic Credit Ledger

C. Manner of Setoff of GST liability and balance liability (if any) Electronic Liability Ledger
electronic liability ledger show the demand if any raised by department because of short payment of liability, excess credit of input tax or excess amount of credit carry forward in Trans-1 or 2.

Thanks,
Rajbir Yadav ((tax consultant)
9540721100
it means when our liability to pay arise then our liability register is debited and when we pay that liability the liability register is credited.
am I right?


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