Cess ledger credit balance

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This query is : Resolved

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You cannot transfer the balance from the GST Electronic Credit Ledger under the 'Cess' head to the 'CGST' or 'SGST' heads. The Cess balance can only be used to pay for Cess liabilities and cannot be moved to other ledgers. The Electronic Credit Ledger operates separately from the Electronic Cash Ledger.

Sonu Khandare

Sonu Khandare (Querist)
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11 April 2025 Dear All

Can I transfer GST -Electronic Credit ledger balance -Cess to CGST and SGST ledger ?

Thanks in advance

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 April 2025 No, you cannot transfer the balance from the Electronic Credit Ledger under the "Cess" head to the "CGST" or "SGST" head. The Electronic Credit Ledger is distinct from the Electronic Cash Ledger, and its balance can only be utilized for paying the respective liabilities for which it is eligible (e.g., Cess can only be used to pay Cess liabilities).

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 September 2025 Good luck..

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