Common GST tax ledger cannot be used for all GST tax types (Central Tax, State Tax, Integrated Tax, and Cess). Each tax type has to be separately accounted for, which will lead to the following benefits:
It will help in the payment of tax under separate tax type heads as required by GSTN.
It will help in availing input tax credit for each tax type.
It will help the government in ascertaining the revenue for each tax type, which will enable smooth revenue-sharing mechanism.