E-Ledgers ensure automatic maintenance of cash ledger, input tax credit and tax liability records upon GST portal registration.

E-Ledgers are electronic records maintaining a taxpayer's cash balance and input tax credit movements, 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 automatically opened and displayed on the taxpayer's portal dashboard for continuous tracking of payments, credits and liabilities.

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