Increase ITC Claim • File 3X Faster • Avoid GST Notices

The different modes of payment of GST are as follows:

Online mode:

  1. Internet Banking
  2. Debit/Credit Cards

Offline mode:

  1. National Electronic Fund Transfer (NEFT)
  2. Real-time Gross Settlement (RTGS)
  3. Over-the-counter mode (OTC)

The online mode of payment requires the creation of an e-challan on the GST portal. There could be a few technical issues arising while making payment. This article deals with the process of raising a complaint in case of such payment issues.

 

What are the GST payment issues against which complaint can be filed?

omplaint or a grievance can be filed against the following issues:

  1. Where an amount has been debited from the bank account, but the electronic cash ledger maintained on the common portal is not updated
  2. Problems faced while making a transfer through NEFT/RTGS mode

Note that the grievance should not be raised in the following situations:

  1. Within 24 hours from the debit of the amount from a bank account
  2. Payment status is displayed as ‘Paid’, and the corresponding amount is reflected in the electronic cash ledger
  3. In the case of e-payment, where the services of the GST portal have not been used to make such payment
  4. Where Memorandum of Error (MoE) is raised against the CPIN
  5. Payment status is displayed as ‘Failed’, and the bank account has not been debited
  6. Where payment has been made using over-the-counter (OTC) mode: The status is shown as ‘Awaiting Bank Clearance’, and cheque/demand draft used to make the payment is not realised

 

Who can raise a complaint in Form GST PMT-07 and who will address them?

Either of the following can raise complaints:

  1. Any registered taxpayer
  2. Any user who has been assigned a temporary ID

The GST portal itself handles such grievances and will make an on-demand call to the bank based on the CPIN and the bank name entered by the taxpayer.

 

Steps to raise a grievance or complaint in Form GST PMT-07 on GST portal

Step 1: Log in to the GST portal. Navigate to Services > User Services > Grievances/Complaints.

complaint
 

Note: Filing a grievance can be done without logging in but GSTIN will have to be mentioned in the form. In that case, one may navigate to Services > Payments > Grievance against Payment (GST PMT-07) on the GST portal and skip to Step 3.

Step 2: Under ‘Grievance Type’ in the drop-down list, select the ‘Grievance Against Payment (GST PMT 07) option’.

complaint
 

Step 3: Select the appropriate choice from the ‘Grievance Related To’ drop-down list.

complaint
 

Step 4: In the ‘Details of Taxpayer (Person) who is reporting the grievance’ section, the following details will be required:

  1. GSTIN/Other ID
  2. Name and Address of Business
  3. Name of Complainant
  4. Email Address
  5. Mobile Number
  6. Description of Grievance

complaint
 

Note: The GSTIN/other ID, name and address of the business, email address and mobile number fields will be auto-populated in case the complaint is raised after logging into the GST portal.

The description of the grievance field has a character limit of 4000.

Step 5: The supporting document can be uploaded by clicking on the ‘Choose File’ button. Ensure that the file is in either JPEG or PDF format. The file size limit is 500 KB.

Step 6: Enter the CPIN in the ‘Discrepancy of Payments’ section. This will auto-populate the payment related details for the CPIN entered. Also, enter the ‘Date on which amount debited’ and BRN (optional field), if available.

Step 7: Select the ‘Sign with Authorized Signatory’s PAN’ option and choose the appropriate signatory from the drop-down list. Ensure that all the details are accurate and click on either the ‘Submit with DSC’ or ‘Submit with EVC’ button as applicable.

In case ‘Submit with DSC’ is selected, choose the digital signature and click on ‘Sign’.

In case ‘Submit with EVC’ is selected, enter the OTP that is sent to the registered email address and mobile number and click on ‘Validate OTP’.

A grievance tracking number will be generated and sent to the registered email address upon successful submission of the form. This can be used to track the progress of the grievance.

complaint
 

How to check the status of complaint on GST payment?

Step 1: Log in to the GST portal. Navigate to Services > User Services > Grievances/Complaints.

complaint
 

Alternatively, without logging in to the GST portal, one may navigate to Services > Payments > Grievance against Payment (GST PMT-07) on the portal.

Step 2: Move to the ‘Enquire status’ section and type in the grievance number generated earlier.

complaint
 
complaint
 

For users who have logged in, the ‘Data Range’ option can be used to search for grievances raised between two particulars dates. Such grievances will be displayed either as ‘Submitted’ or ‘Resolved’. Click on the appropriate grievance number to obtain the corresponding details.

complaint
 
complaint
 

Frequently Asked Questions (FAQs) on raising a complaint/grievance towards GST payment issues

  1. Is it compulsory to login to raise a grievance?
  2. No, a grievance can also be raised by visiting the GST portal and navigating to Services > Payments > Grievance against Payment (GST PMT-07). It is advisable to login since the portal will auto-fill some of the data fields.

  3. Is it necessary to be a registered user of the GST portal to raise grievances?
  4. No, grievances can also be raised based on assigned temporary IDs.

  5. While making GST payment, money has been deducted from my bank account, but the amount is not reflected in the Electronic Credit Ledger nor have I received the CIN. How is the grievance to be raised in such a situation?
  6. In such a case, it is advisable to wait for 24 hours since most cases get resolved within 24 hours automatically. During this time, the processing may either result in the creation of a successful CIN or the money would be credited back to your bank account. If the same is not resolved within 24 hours automatically, you may go ahead and report the same on the GST portal.

Use ClearTax to Match & Claim

10% Provisional ITC Accurately Before Filing

image-for-cta-300px
File Now