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Final GST Rules - Payment Formats: EximGuru.com



GOODS AND SERVICES TAX RULES, 2017
PAYMENT FORMATS

List of Forms

Sr. No. Form No. Title of the Form
1. Form GST PMT-01 Electronic Liability Register of registered person (Part–I: Return related liabilities
Electronic Liability Register of taxable person (Part–II: Other than return related liabilities)
2. Form GST PMT-02 Electronic Credit Ledger
3. Form GST PMT-03 Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
4. Form GST PMT-04 Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5. Form GST PMT-05 Electronic Cash Ledger
6. Form GST PMT-06 Challan For Deposit of Goods and Services Tax
7. Form GST PMT-07 Application for intimating discrepancy in making payment

Form GST PMT –01

(See Rule ---- )

Electronic Liability Register of Registered Person
(Part–I: Return related liabilities)

(To be maintained at the Common Portal)

GSTIN –
Name (Legal) –
Trade name, if any
Tax Period –
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All (Amount in Rs.)

Sr. No Date (dd/mm/ yyyy) Reference No. Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)] / [Credit (CR) (Paid)/] Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
                                   
                                   
                                   
                                   

Note –

1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities
shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit
(amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.

Form GST PMT –01

(See Rule ---- ) 

Electronic Liability Register of Taxable Person
(Part–II: Other than return related liabilities)
(To be maintained at the Common Portal)

Demand ID --
Demand date -
Stay status – Stayed/Un-stayed

GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any -
Period - From ------- To -------- (dd/mm/yyyy)
Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All
(Amount in Rs.)

Sr No. Date (dd/ mm/ yyyy) Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)/] Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total Status (Stayed /Unstayed )
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
                                       
                                       
                                       
                                       

Note -

1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be
recorded accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive
subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act
or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making
payment through credit or cash ledger. Debit and credit entry will be created simultaneously.

Form GST PMT –02

(See Rule ---- )

Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)

GSTIN –
Name (Legal) –
Trade name, if any -
Period - From ------- To -------- (dd/mm/yyyy)
Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All
(Amount in Rs.)

Sr No. Date (dd/m m/ yyyy) Refere nce No. Tax Period, if any Description (Source of credit & purpose of utilisation) Transaction Type [Debit (DR) / Credit (CR)] Credit / Debit Balance available
Central Tax State Tax UT Tax Integrated Tax CESS Total Central Tax State Tax UT Tax Integrated Tax CESS Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
                                   

Balance of Provisional credit

Sr.No.  Tax period Amount of provisional credit balance
Central Tax State Tax UT Tax Integrated Tax Cess Total
1 2 3 4 5 6 7 8
               
               

Mismatch credit (other than reversed)

Sr.No.  Tax period Amount of mismatch credit
Central Tax State Tax UT Tax Integrated Tax Cess Total
1 2 3 4 5 6 7 8
               
               

Note –

1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out
from composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc.
Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.

Form GST PMT –03

(See Rule ---- )

Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

Date –

From ----------- To -----------

cash / credit ledger

Reference No.

1. GSTIN –
2. Name (Legal) –
3. Trade name, if any
4. Address –
5. Period / Tax Period to which the credit relates, if any –
6. Ledger from which debit entry was made for claiming refund -
7. Debit entry no. and date -
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
10. Amount of credit -

Sr. No.  Act (Central Tax/State Tax/ UT Tax Integrated Tax/ CESS) Amount of credit (Rs.)
Tax Interest Penalty Fee Other Total
1 2 3 4 5 6 7 8
               

Signature
Name
Designation of the officer

Note –

‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

Form GST PMT –04

(See Rule ---- )

Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register

1 GSTIN  
2 Name (Legal)  
3 Trade name, if any  
4 Ledger / Register in which discrepancy noticed Credit ledger   Cash ledger  Liability register
5 Details of the discrepancy
  Date Type of tax Type of discrepancy Amount involved
    Central Tax    
    State Tax    
    UT Tax    
    Integrated Tax    
    Cess    
6 Reasons, if any
   
7

Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief.

Signature

Place

Date

Name of Authorized Signatory

Designation /Status………………

Note –

‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

Form GST PMT –05

(See Rule ---- )

Electronic Cash Ledger
(To be maintained at the Common Portal)

GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any
Period - From ------- To -------- (dd/mm/yyyy)
Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)

Sr No. Date of deposit /Debit (dd/m m/ yyyy) Time of depo sit Report ing date (by bank) Refere nce No. Tax Period, if applicable Description Type of Transaction [Debit (DR) / Credit (CR)] Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
                                       
                                       
                                       
                                       

Note –

1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS &
TCS credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type
of liability for which any debit has been made will also recorded under the head “description”.
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made
will also be recorded under the head “description” .
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union
territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services
Tax(Compensation to States)

Form GST PMT –06

(See Rule ---- )

CPIN <<Auto Generated after submission
of information>>
Date <<Current date>> Challan Expiry Date --

GSTIN <<Filled in/Auto
populated>>
Name (Legal) <<Auto Populated>>
Address <<Auto Populated>>
  
Email address <<Auto Populated>>
Mobile No. <<Auto Populated>>

☐ e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this)

☐ Over the Counter (OTC)
Bank (Where cash or instrument is proposed to be deposited)    
Details of Instrument
☐ Cash ☐ Cheque ☐ Demand Draf

☐ NEFT/RTGS
Remitting bank  
Beneficiary name GST
Beneficiary Account Number (CPIN) < CPIN >
Name of beneficiary bank Reserve Bank f India
Beneficiary Bank’s Indian Financial System Code (IFSC) IFSC of RBI
Amount  

Note: Charges to be separately paid by the person making payment.

Particulars of depositor  
Name  
Designation/ Status (Manager, partner etc.)  
Signature  
Date  

Paid Challan Information  
GSTIN  
Taxpayer Name  
Name of Bank  
Amount  
Bank Reference No. (BRN)/UTR  
CIN  
Payment Date  
Bank Ack. No. (For Cheque / DD deposited at Bank’s counter)  

Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment

Form GST PMT –07

(See Rule ---- )

Application for intimating discrepancy relating to payment

1 GSTIN  
2 Name (Legal)  
3 Trade name, if any  
4 Date of generation of challan from Common Portal  
5 Common Portal Identification Number (CPIN)  
6 Mode of payment (tick one) Net banking CC/DC NeFT/RTGS OTC  
7 Instrument detail, for OTC payment only Cheque / Draft No. Date   Bank/branch on which drawn  
8 Name of bank through which payment made  
9 Date on which amount debited / realized  
10 Bank Reference Number (BRN)/ UTR No., if any  
11 Name of payment gateway (for CC/DC)  
12 Payment detail Central Tax State Tax UT Tax Integrated Tax Cess
             
13 Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief.

Place
Date

Signature
Name of Authorized Signatory
Designation /Status………………

         
             

Note –

1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for
Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and
Services Tax(Compensation to States).

 


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