E-Ledgers ensure electronic maintenance of cash and input tax credit with automatic tax liability registers visible on taxpayer dashboards. E-Ledgers are electronic registers recording a taxpayer's cash balance and input tax credit, together with an electronic tax liability register. Upon registration on the Common Portal (GSTN), two e-ledgers (Cash and Input Tax Credit) and an electronic tax liability register are created automatically and displayed on the taxpayer's dashboard at all times.
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Provisions expressly mentioned in the judgment/order text.
E-Ledgers ensure electronic maintenance of cash and input tax credit with automatic tax liability registers visible on taxpayer dashboards.
E-Ledgers are electronic registers recording a taxpayer's cash balance and input tax credit, together with an electronic tax liability register. Upon registration on the Common Portal (GSTN), two e-ledgers (Cash and Input Tax Credit) and an electronic tax liability register are created automatically and displayed on the taxpayer's dashboard at all times.
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