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    <title>What are E-Ledgers?</title>
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    <description>E-Ledgers are electronic registers recording a taxpayer&#039;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&#039;s dashboard at all times.</description>
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      <description>E-Ledgers are electronic registers recording a taxpayer&#039;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&#039;s dashboard at all times.</description>
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