On the GST portal each registered taxpayer will have one electronic register called the Electronic liability register and two electronic ledgers namely Electronic Cash Ledger and Electronic Credit Ledger. These registers and ledgers will reflect the amount of tax payable, the amount available to settle the tax liability online, and input credit balance. The Electronic liability register has been divided into 2 parts wherein the first part covers the liabilities and the second part covers liabilities other than returns.
Source Taxscan
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