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GST Tax Payment Forms Format Copy – Free Download

GST Tax Payment Forms Format Copy – Free Download

GST Tax Payment Forms Format

GST Tax Payment Forms Format : There are different forms which are to be filled out by a registered person for payment of dues under GST. Certain registers are also to be maintained for the same. These registers are essential for assessment and payment of liability under GST.

Each applicant has to maintain an electronic tax liability register as per the form GST PMT-01 for the tax, interest, penalty, fees liability under GST. The tax liability of the applicant would be debited to his electronic tax liability ledger.

Following amounts are to be debited in the electronic tax liability register of the applicant:

  1. The amount of tax, interest, penalty and late fee liability or any other amount as published by the applicant in the return filed.
  2. The proper officer, in the case of any proceedings, may order to debit the electronic tax liability register with the amount of tax, interest, penalty and late fees ascertained.
  3. The amount of tax and interest payable by the applicant due to the mismatch in the details of inward and outward supplies and assessment of tax.
  4. Any amount of interest that may accrue from time to time.

GST Tax Payment Forms Format

PAYMENT OF TAX

1. Electronic Liability Register

(1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT- 01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the Common Portal and all amounts payable by him shall be debited to the said register.

(2) The electronic liability register of the person shall be debited by:‑

(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;

(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;

(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or

(d) any amount of interest that may accrue from time to time.

(3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2 or the electronic cash ledger maintained as per rule 3 and the electronic liability register shall be credited accordingly.

(4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10 any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic liability register shall be credited accordingly.

(5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly.

(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.

(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal in FORM GST PMT-04.

GST Tax Payment Forms Format

Electronic credit ledger

Liability due under the electronic tax liability ledger can be paid by either debiting the electronic credit ledger or the balance available in the electronic cash ledger.

Every applicant who is eligible for input tax credit (ITC) under GST has to maintain an electronic credit ledger as per the form GST PMT-02. Every claim of ITC by the applicant shall be credited to his electronic credit ledger maintained on the common portal. Any refund of ITC claimed by the applicant will be debited from the electronic credit ledger.

The proper officer, after assessing the refund application, may reject and furnish an order for re-crediting the amount of refund debited from the electronic credit ledger. The applicant should notify any discrepancy in the electronic credit ledger to the proper officer by filing the form GST PMT-04.

(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger.

(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with section 49.

(3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger.

(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.

(5) Save as provided in these rules, no entry shall be made directly in the electronic credit ledger under any circumstance.

(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal in FORM GST PMT-04.

Explanation.– For the purpose of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.

GST Tax Payment Forms Format

Electronic cash ledger

Every applicant who is liable to pay tax, interest, penalty and late fees has to maintain an electronic cash ledger as per the form GST PMT-05 under GST.

Applicants need to generate a challan using the form GST PMT-06 having a validity of 15 days and wherein they should enter the details of the amount deposited towards the payment of tax, interest, penalty and late fees. Money could be deposited in the electronic cash ledger through debit card/credit card/ net banking/ OTC. Over the counter exchange (OTC) is only available if the value of the single challan is less than Rs 10,000.

(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.

(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.

(3) The deposit under sub-rule (2) shall be made through any of the following modes:

(i) Internet Banking through authorized banks;

(ii) Credit card or Debit card through the authorized bank;

(iii) National Electronic Fund Transfer (NeFT) or Real Time Gross Settlement (RTGS) from any bank;

(iv) Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:

Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter (OTC) payment shall not apply to deposit to be made by

(a) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf;

(b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;

(c) Proper officer or any other officer authorized for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit:

Provided further that the challan in FORM GST PMT-06 generated at the Common Portal shall be valid for a period of fifteen days.

Explanation.– For making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.

(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the Common Portal.

(5) Where the payment is made by way of NeFT or RTGS mode from any bank, the mandate form shall be generated along with the challan on the Common Portal and the same shall be submitted to the bank from where the payment is to be made:

Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.

(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number (CIN) will be generated by the collecting Bank and the same shall be indicated in the challan.

(7) On receipt of CIN from the collecting Bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the Common Portal shall make available a receipt to this effect.

(8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated or generated but not communicated to the Common Portal, the said person may represent electronically in FORM GST PMT-07 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated.

(9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 2.Return.

(10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.

(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.

(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal in FORM GST PMT-04.

Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.

GST Tax Payment Forms Format

Exception: OTC restrictions do not apply to following applicants

  1. Government Departments or any other deposit to be made by persons as may be notified by the Commissioner.
  2. The proper officer or any authorised officer who is doing recovery of outstanding dues from any registered or unregistered person including recovery made through the sale of movable or immovable properties.
  3. Amount collected by the proper officer through cash/cheque/demand draft during any investigation or enforcement activity.

Any amount deducted due to the TDS/TCS/Reverse charge and composition scheme shall be the debited to the electronic cash ledger and credited to the electronic tax liability register accordingly.

GST Tax Payment Forms Format

List of Forms      

Sr No.Form No. Title of the Form
1.Form GST PMT-1
  • Electronic Tax Liability Register of Taxpayer (Part–I: Return related liabilities
  • Electronic Tax Liability Register of Taxpayer (Part–II: Other than return related liabilities)
2.Form GST PMT-2 Electronic Credit Ledger
3.Form GST PMT-2A Order for re-credit of the amount to cash or credit ledger
4.Form GST PMT-3 Electronic Cash Ledger
5.Form GST PMT-4 Challan For Deposit of Goods and Services Tax 
6.Form GST PMT-5 Payment Register of Temporary IDs / Un-registered Taxpayers
7.Form GST PMT-6  Application For Credit of Missing Payment (CIN not generated)

GST Tax Payment Forms Format

FORM GST PMT 1 – Electronic Tax Liability Register

The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT 01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the Common Portal and all amounts payable by him shall be debited to the said register.

GST Tax Payment Forms Format

FORM GST PMT 2 – Electronic Credit Ledger

The electronic credit ledger shall be maintained in FORM GST PMT 2 for each registered person eligible for input tax credit under the Act on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger.

GST Tax Payment Forms Format

Form GST PMT 3 – Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

If the refund so filed is rejected, either fully or partly, the amount debited under subrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.

GST Tax Payment Forms Format

FORM GST PMT 4 – Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register

A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal in FORM GST PMT-4.

GST Tax Payment Forms Format

FORM GST PMT 5 – Electronic Cash Ledger

The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.

GST Tax Payment Forms Format

FORM GST PMT 6 – Challan For Deposit of Goods and Services Tax

Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-6 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.

GST Tax Payment Forms Format

FORM GST PMT 7 – Application for intimating discrepancy in making payment

Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated or generated but not communicated to the Common Portal, the said person may represent electronically in FORM GST PMT-07 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated.

GST Tax Payment Forms Format

Sr No.Form No.Download Link
1.Form GST PMT-1 CHECK HERE
2.Form GST PMT-2 CHECK HERE
3.Form GST PMT-2A CHECK HERE
4.Form GST PMT-3 CHECK HERE
5.Form GST PMT-4 CHECK HERE
6.Form GST PMT-5 CHECK HERE
7.Form GST PMT-6 CHECK HERE

Download GST Tax Payment Forms Format complete – Click here

GST Tax Payment Forms Format

Sl No.TopicDOWNLOAD LINK
1.Schedule of GST rates for services CHECK HERE
2.GST Tariff Code in Uttar Pradesh CHECK HERE
3.Complete Details on GST CHECK HERE

Check here for more GST Offline Utilities – Click

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