2/10/24, 12:36 PM Goods and Services Tax

Goods and Services Tax

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Electronic Cash Ledger
Manual
Manual > Electronic
FAQs
Filing and Viewing Form GST PMT-09
Credit Ledger
Electronic Credit Ledger How can I view the Electronic Credit
Manual Ledger?
FAQs
The Electronic Credit Ledger enables the taxpayer to view
Electronic Liability Register
the credit balance as on date and Provisional Credit
Negative Liability Statement Balance and Blocked Credit Balance details.
Utilizing Cash/ ITC for Payment of Demand To view the Electronic Credit Ledger, perform following
Filing Ledger Related Grievances (FORM GST PM steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home

page is displayed. Login to the GST Portal with valid
Skip To Main Content
credentials. Click the Services > Ledgers > Electronic
Credit Ledger option.

2. The Electronic Credit Ledger page is displayed. The

credit balance as on today’s date, Provisional Credit
Balance and Blocked Credit Balance is displayed.

2 (a) Electronic Credit Ledger:

2.a.1. Click the Electronic Credit Ledger link. This enables

the taxpayer to view various credit ledger related details
further.
Note: Negative amounts in Electronic Credit Ledger cannot
be utilized for payment of liabilities.

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2/10/24, 12:36 PM Goods and Services Tax

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