# Cash Ledger Reports ## Basics of the Cash Ledger Report ### What is a Cash Ledger Report? The Electronic Cash Ledger contains a summary of all the deposits/payments made by a taxpayer. The Electronic Cash Ledger has four Major Heads IGST, CGST, SGST/UTGST, and CESS. Each of these Major Heads have the five following Minor Heads: 1. Tax 2. Interest 3. Penalty 4. Fee 5. Others When a taxpayer creates a Challan and once the payment against the Challan is made successfully and the CIN communicated to the GST system, the Electronic Cash Ledger gets updated with the funds as per the Challan. Cross utilization of funds across major or minor heads is NOT possible once payment is made Example : A taxpayer made a cash deposit of INR 1000 to IGST through net banking. After successful payment, the Bank reference number communicated by the bank along with the CIN to the GST system will be reflected in the Electronic Cash Ledger as reference number The tax payer can utilize this cash deposit of INR 1000 in the cash ledger to make payment ONLY of the IGST – Tax liability by debiting the Cash Ledger ## Guide to download the Cash Ledger Report {% embed url="" %} ### Step 1: **Select 'All Reports’** Login to ClearTax GST then select ‘Business’ tab. Click on ‘Reports’ then select 'All Reports’ ![](https://lh5.googleusercontent.com/IwbCGzQs47m1ABCrsbRrFXkOdZlTD5ULNoM9KyexZUEpxugTC47KnU5sm1Od5qwVtxTidNUp8iZkMJekc_Jsxel_P3Z5qhnUdW4Knp8B22_s4EViRYpdc7yuFrxrSa__PM9cQPW_DyU) ### **Step 2 : Select Cash Ledger Report** Select 'Cash Ledger Report' and then click on ‘View’ ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYPW5ds14iaaBDegZp%2Fimage.png?alt=media\&token=8ea8b4b6-cd79-4302-a88a-0af3fa5c6454) You can also access 'All Reports' from the dashboard and then click on 'Cash Ledger Reports' under 'ITC and Cash Ledger' ![](https://lh5.googleusercontent.com/kxu__CV0km-7fLl6wdr8v467Ap-lCI6qocqEyaIyBNON_GiD0jMNddxyvM7Wrbbop6J7Dr7VeX1zz8c7PJDdo4w3IawsAsSaOARC_INnJ1u6sOwqktpWMd6qisDv9SiJrJj6DcetRJs) ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYQoDAZ0ImykV4nVa-%2Fimage.png?alt=media\&token=3920d47c-cc4b-4819-abd6-5809a9a2afa1) ### Step 2: **Click on ‘GSTIN’** Select 'Business' and then click on 'GSTIN' ![](https://lh6.googleusercontent.com/7h_EZ_oNCmDncfhGsPtRIL2Dj9icrS4witVNRRCTK-4R_OZvIqVpJLOpbIQNXQ-MhMB6NySpJchrlA0kB-J3y1u-tPaO_K4FPnwb1M62K1nDUrMXvDlJK-D0GLEqvHF5XTQ467eln_w) ### Step 3: Download **Cleartax GST Desktop Companion App** ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYRoG3ayZooPBnctQW%2Fimage.png?alt=media\&token=6261370a-140d-4ad2-9731-196e8e75a860) After navigating to the Cleartax GST Companion App, login to ClearTax GST Companion Cash Ledger Report will appear for the relevant GSTIN ![](https://lh6.googleusercontent.com/6DsPi-LOL3H1PXXU73Z20gouIrFYNs_58e4QtcsX4aeMGfciSNziJePB1HqmPm5vqtt7A_TCidRjfVjgynXlJ_NEqbBYVZaZIfFTcdcg95DzoFz3-PAKwcywDC8Z4peMfj9FSc43dM8) ### Step 4: **Select appropriate period** Select the ‘appropriate period’ for which you want to see the report ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYT0EcE7frjlP6h1i7%2Fimage.png?alt=media\&token=61e2fa59-ed2d-4dca-9aec-d2ef4b748359) ### **Step 5 Refresh data from GSTN** Click on ‘Download Cash Ledger Data from GSTN’ to refresh data from GSTN ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYTgc1Zdqp0vqYw9af%2Fimage.png?alt=media\&token=a3aa0dc8-e5d6-45ae-a437-5737a3ea82aa) ### **Step 6: Submit GSTN credentials** Enter your GSTN credentials and Click on ‘Submit ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYU4YOzKhl2G7B_bBS%2Fimage.png?alt=media\&token=0a6e3664-6479-4de8-b175-fc0256e2ecaf) ### **Step 7: Enter the captcha** ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYUO-K7hiOk6mAimUS%2Fimage.png?alt=media\&token=74cb9acb-6f63-4bef-b63f-1828e75f1b44) A connection between Cleartax and GSTN will be established to fetch the Cash Ledger Report ![](https://lh6.googleusercontent.com/CWS866HXFdm4zHbUhnaiH7jVBz4Q7g3dIHzhCGD88zTzjF05FJs_46BeJ9W70vYKmIysuC_WesIeWYW29o_lTYuvHtbkSZiPWHl65irJHmvJP1qoBqDlOQmrCwI7QlS9pNCojyjDRWY) ### Step 9: Download the report Click on ‘Download Cash Ledger Data from GSTN’ to Download the report as well ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MaY6i59Xk1ATL1d3Wv-%2F-MaYUzV5elI-WIGIxvo8%2Fimage.png?alt=media\&token=2eaaf02d-9d55-4f2b-b950-76c0982a970f) {% hint style="success" %} You can use , analyze and share the report in Excel form {% endhint %} ![](https://lh5.googleusercontent.com/G9yUnLtjqHRXjdGhyxtCT1itwrjPqirqv0DT0K20p3Im14CFS8ycqb80ehKNXIiJ1mqTUz2TZTjxKFKPvF4sNpCTmlQhiipdY63um9P66ppQTPH9JiofB1yAPrKm4Elkj5C_Uwd01Ok) ## Feedback {% embed url="" %}