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.