Q 146. What are E-Ledgers?


Ans. Electronic Ledgers or E-Ledgers are statements of cash and input tax credit in respect of each registered taxpayer.  In  addition,  each  taxpayer  shall  also  have an  electronic  tax  liability  register.  Once  a  taxpayer is registered on Common Portal (GSTN),   2 e-ledgers (Cash & Input Tax Credit) and an electronic tax liability register will be…

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