Goods and Service Tax - Revised Payment Rules | Learn About GST : Updates and Rules PDF Download

 Page 1


1 
 
Chapter- -- 
PAYMENT OF TAX 
 
1. Electronic Tax Liability Register 
(1) The electronic tax 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 tax 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 tax liability register 
shall be credited accordingly. 
(4) The amount deducted under section 51, or the amount collected under section 52, or the 
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable 
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and 
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods 
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount 
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic 
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited 
accordingly. 
(5) Any amount of demand debited in the electronic tax 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 tax liability register shall 
be credited accordingly. 
 
2. Electronic Credit Ledger 
(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. 
Page 2


1 
 
Chapter- -- 
PAYMENT OF TAX 
 
1. Electronic Tax Liability Register 
(1) The electronic tax 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 tax 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 tax liability register 
shall be credited accordingly. 
(4) The amount deducted under section 51, or the amount collected under section 52, or the 
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable 
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and 
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods 
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount 
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic 
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited 
accordingly. 
(5) Any amount of demand debited in the electronic tax 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 tax liability register shall 
be credited accordingly. 
 
2. Electronic Credit Ledger 
(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. 
2 
 
 
(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. 
 
3. Electronic Cash Ledger 
(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 authorised 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; 
Page 3


1 
 
Chapter- -- 
PAYMENT OF TAX 
 
1. Electronic Tax Liability Register 
(1) The electronic tax 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 tax 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 tax liability register 
shall be credited accordingly. 
(4) The amount deducted under section 51, or the amount collected under section 52, or the 
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable 
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and 
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods 
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount 
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic 
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited 
accordingly. 
(5) Any amount of demand debited in the electronic tax 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 tax liability register shall 
be credited accordingly. 
 
2. Electronic Credit Ledger 
(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. 
2 
 
 
(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. 
 
3. Electronic Cash Ledger 
(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 authorised 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; 
3 
 
(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 authorized 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.  
 
Page 4


1 
 
Chapter- -- 
PAYMENT OF TAX 
 
1. Electronic Tax Liability Register 
(1) The electronic tax 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 tax 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 tax liability register 
shall be credited accordingly. 
(4) The amount deducted under section 51, or the amount collected under section 52, or the 
amount payable under sub-section (3) or sub-section (4) of section 9, or the amount payable 
under section 10, or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and 
Services Act or sub-section (3) or sub-section (4) of section 7 of the Union Territory Goods 
and Services Tax Act any amount payable towards interest, penalty, fee or any other amount 
under the Act or the Integrated Goods and Services Act shall be paid by debiting the electronic 
cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited 
accordingly. 
(5) Any amount of demand debited in the electronic tax 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 tax liability register shall 
be credited accordingly. 
 
2. Electronic Credit Ledger 
(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. 
2 
 
 
(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. 
 
3. Electronic Cash Ledger 
(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 authorised 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; 
3 
 
(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 authorized 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.  
 
4 
 
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. 
 
4.  Identification number for each transaction 
 
(1) A unique identification number shall be generated at the Common Portal for each debit 
or credit to the electronic cash or credit ledger, as the case may be. 
 
(2) The unique identification number relating to discharge of any liability shall be indicated 
in the corresponding entry in the electronic tax liability register.  
 
(3) A unique identification number shall be generated at the Common Portal for each credit 
in the electronic tax liability register for reasons other than those covered under sub-rule (2). 
 
     
 
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