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1
GOODS AND SERVICES TAX RULES, 2017
PAYMENT FORMATS
14-05-2017
Page 2
1
GOODS AND SERVICES TAX RULES, 2017
PAYMENT FORMATS
14-05-2017
2
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
Page 3
1
GOODS AND SERVICES TAX RULES, 2017
PAYMENT FORMATS
14-05-2017
2
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
3
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 – CGST/SGST/UTGST /IGST/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
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance (Payable)
(CGST/SGST/UTGST/IGST/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.
Page 4
1
GOODS AND SERVICES TAX RULES, 2017
PAYMENT FORMATS
14-05-2017
2
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
3
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 – CGST/SGST/UTGST /IGST/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
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance (Payable)
(CGST/SGST/UTGST/IGST/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.
4
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 -- GSTIN/Temporary Id –
Demand date - Name (Legal) –
Trade name, if any -
Stay status – Stayed/Un-stayed Period - From ------- To -------- (dd/mm/yyyy)
Act - CGST/SGST/UTGST /IGST/CESS /All
(Amount in Rs.)
Sr No. Date
(dd/
mm/
yyyy)
Reference
No.
Tax
Period,
if
applica
ble
Ledger
used for
dischargi
ng
liability
Descripti
on
Type of
Transaction
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)] /
Reduction
(RD)/ Refund
adjusted (RF)/]
Amount debited/credited
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance (Payable)
(CGST/SGST/UTGST/IGST/CESS/Total)
Ta
x
Interes
t
Penalt
y
Fe
e
Other
s
Total Ta
x
Interes
t
Penalt
y
Fe
e
Other
s
Tota
l
Status
(Staye
d /Un-
stayed
)
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.
Page 5
1
GOODS AND SERVICES TAX RULES, 2017
PAYMENT FORMATS
14-05-2017
2
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
3
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 – CGST/SGST/UTGST /IGST/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
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance (Payable)
(CGST/SGST/UTGST/IGST/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.
4
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 -- GSTIN/Temporary Id –
Demand date - Name (Legal) –
Trade name, if any -
Stay status – Stayed/Un-stayed Period - From ------- To -------- (dd/mm/yyyy)
Act - CGST/SGST/UTGST /IGST/CESS /All
(Amount in Rs.)
Sr No. Date
(dd/
mm/
yyyy)
Reference
No.
Tax
Period,
if
applica
ble
Ledger
used for
dischargi
ng
liability
Descripti
on
Type of
Transaction
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)] /
Reduction
(RD)/ Refund
adjusted (RF)/]
Amount debited/credited
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance (Payable)
(CGST/SGST/UTGST/IGST/CESS/Total)
Ta
x
Interes
t
Penalt
y
Fe
e
Other
s
Total Ta
x
Interes
t
Penalt
y
Fe
e
Other
s
Tota
l
Status
(Staye
d /Un-
stayed
)
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.
5
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 - CGST/SGST/UTGST /IGST/CESS /All
0
(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
CGST SGST UTGS
T
IGST CESS Total CGST SGST UTGS
T
IGST CESS Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Balance of Provisional credit
Mismatch credit
(other than reversed)
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.
Sr.
No.
Tax period Amount of provisional credit balance
CGST SGST UTGST IGST Cess Total
1 2 3 4 5 6 7 8
Sr.
No.
Tax period Amount of mismatch credit
CGST SGST UTGST IGST Cess Total
1 2 3 4 5 6 7 8
Read More
FAQs on Final Payment Formats - Goods and Service Tax 17.05.2017 - Goods and Service Tax Forms - GST
| 1. What are the different payment formats for Goods and Service Tax (GST) in India? |  |
Ans. The different payment formats for GST in India include electronic payment modes such as internet banking, credit or debit card, national electronic funds transfer (NEFT), real-time gross settlement (RTGS), and over-the-counter payment modes such as cash, cheque, or demand draft.
| 2. Can I make GST payments using a credit card? | |
Ans. Yes, you can make GST payments using a credit card. The GST portal allows credit card payments as one of the electronic payment options. However, please note that additional charges may apply for using a credit card for GST payments.
| 3. How can I make GST payments through internet banking? | |
Ans. To make GST payments through internet banking, you need to log in to your bank's internet banking portal and select the option for making payments. You will then need to provide the necessary GST payment details such as the GSTIN (Goods and Services Tax Identification Number), the amount to be paid, and the applicable tax period.
| 4. Can I pay GST using cash or cheque? | |
Ans. Yes, you can pay GST using cash or cheque. For cash payments, you can visit the designated bank branches authorized by the government and pay the GST amount over the counter. For cheque payments, you can issue a cheque in favor of the relevant tax authority and submit it to the authorized bank branches.
| 5. What is NEFT and RTGS and how can I use them for GST payments? | |
Ans. NEFT (National Electronic Funds Transfer) and RTGS (Real-Time Gross Settlement) are electronic payment systems that facilitate the transfer of funds between bank accounts in India. To use NEFT or RTGS for GST payments, you need to initiate the payment from your bank's internet banking portal, providing the necessary GST payment details. NEFT transactions are processed in batches, while RTGS transactions are processed individually and in real-time.
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