What is Electronic liability Register?

The GST common portal maintains the Electronic Liability Register in FORM GST PMT-01 for each person liable to pay interest, penalty, late fee, or any other amount. The register debits all payable amounts. The GST Portal provides the following parts in the Electronic Liability Register: [Specify the parts].

1.  Part- I – Return-related liabilities covers details of output tax liabilities and how the registered person discharges output tax liability.

2.  Part- II – Other than return-related liabilities – It may include details of liabilities like –

• Liabilities due to reduction/ enhancement in the amount payable due to decision via appeal/ rectification/ revision etc.
• Payment made against notice or any other payment made voluntarily.
• Reduction in the amount of penalty based on the price made after announcement within the time specified, etc.

ELR has its own rules and order.

1. Every person liable to pay tax, interest, penalty, late fee, or any other amount must maintain the ELR in FORM GST PMT-01 on the common portal.They shall debit all payable amounts to the register.
2. The person must pay the amount due for tax, interest, late fee, or any other payable amount as per their furnished return. They should debit the electronic liability register accordingly.
3. The payable amount includes tax, interest, penalty, or any other amount determined by a proper officer during proceedings under the Act or as ascertained.
4. The person shall debit the electronic liability register for any accruing interest.
5. Registered persons shall make payments for every liability as per their return by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger held as per rule 87. The (ELR) shall be credited accordingly, subject to the provisions of section 49.
6. The electronic cash ledger maintained as per rule 87 shall be debited for various amounts, including those deducted under section 51 (TDS), collected under section 52 (TCS), payable on a reverse charge basis, under section 10 (Composition Scheme), and any other payable amounts such as interest, penalty, or fees under the Act. Consequently, the electronic liability register (ELR) will be credited.
7. If the appellate authority, Appellate Tribunal, or court grants relief, they will reduce any amount of demand debited in the ELR. Additionally, they will credit the electronic tax liability register accordingly.Subject to the provisions of section 49, the system shall credit the electronic liability register (ELR) accordingly.
8. If the taxable person pays the tax, interest, and penalty specified in the show cause notice or demand order, they will reduce the penalty amount imposed or liable to be charged, partially or entirely. As a result, the electronic liability register will be credited.

• If a registered person identifies a discrepancy in their electronic liability ledger, they should report it to the relevant officer via the common portal using FORM GST PMT-04.MT-04.

How do I check my ELR?

The steps to access the ‘ELR’ on the GST portal are as follows.

described hereunder –

STEP 1 – Visit https://www.gst.gov.in (GST Portal).

STEP 2 – Click ‘Login’ and enter ‘Username,’ ‘Password,’ and ‘Characters shown in the image’;

STEP 3 – Navigate Services > Ledgers > Electronic Liability Register.

STEP 4 – Select Part -1 for ‘Return related liabilities or Part II for ‘Other than Return associated liabilities.

STEP 5 – Select the period from the drop-down list and click ‘GO.’