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We have already covered the format of GST PMT-01 (electronic liability register) PMT-02 (electronic credit ledger) and PMT-05 (electronic cash ledger) in the series. In this article, we are going to cover the format of form GST PMT-06, which covers the format of challan to be generated for payment of tax under GST. Any tax payment made through net banking/OTC without using available ITC can be done only after generating a challan under form GST PMT-06.

For better understanding, please find below the format of this challan as shared by the Indian government.

PAGE 1Clarification on the format of Form GST PMT-06 and Form GST PMT-07

PAGE 2Clarification on the format of Form GST PMT-06 and Form GST PMT-07

The above challan has to be generated once the payment for the tax liability has been paid by the registered person. A CIN (challan ID number) is shared by the bank at the time of online payments or over the counter payment, which needs to be mentioned in the form GST PMT-06 (challan). The challan generated would be valid for only 15 days. A registered person can submit the challan application on the common portal within 24 hours of paying tax. If the CIN is not shared by the concerned bank a complaint would be forwarded by the common portal to the concerned bank and an intimation would also be provided to the registered person.

The amount of tax paid by the registered person would be shown as a debited entry in the electronic cash ledger (Form GST PMT-05). In the case of any discrepancy in the amount of tax paid and the debited entry as it appears in the electronic cash ledger, the registered person would need to file an application using the form GST PMT-07. The format of application form is shared below.

Form GST PMT-07

Clarification on the format of Form GST PMT-06 and Form GST PMT-07

The above application needs to be filed by the registered person mentioning the tax paid under CGST, SGST, UTGST, IGST and cess and the date on which the challan was generated using Form GST PMT-06. The registered person would need to sign the form GST PMT-07 with his digital signature at the common portal.

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 the bank to the common portal, or CIN has been generated but not reported by the concerned bank.

2. The application may be filed if CIN is not conveyed within 24 hours of the debit.

3. The common portal shall forward the complaint to the bank concerned and intimate the aggrieved person about the same.

4.‘CGST’ stands for Central Goods and Services Tax; ‘SGST’ stands for State Goods and Services Tax; ‘UTGST’ stands for Union Territory Goods and Services Tax; ‘IGST’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax (compensation to states).

This concludes our series on the important payment forms covered under GST.

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