Form GST PMT-07 is now available on GST Portal

Form GST PMT-07 is now available on GST Portal

If a taxpayer furnishes a monthly returnwithout making the payment of tax due the furnished return will be considered as invalid return. Sopayment of taxes under the GST regime needs to be done monthly to remain compliant. It is important to note that without furnishing the return for a month and paying the tax due, the subsequent months return cannot be furnished.

When GST PMT 07 is to be filed

As per Rule 87(8) of CGST Rules,2017, Form GST PMT-07 can be filed by the taxpayer when taxpayer's bank account has been debited but CIN has not been generated or CIN has been generated but not communicated to the GST portal.

What is Rule87(8) of CGST Rules,2017

Read Rule 87(8) ofCGST Rules,2017 (as amended upto 30.10.17) :-Where the bank account of the person concerned, or the person making the deposit onhis behalf, is debited but no Challan Identification Number is generated or generated but notcommunicated to the common portal, the said person may represent electronically in FORMGST PMT-07 through the common portal to the bank or electronic gateway through whichthe deposit was initiated.

Is Form GST PMT 07 available on GST Portal

Application Form GST PMT-07 which is meant for intimating payment discrepancy is now available on the GST portal was tweeted by Official GST Tech twitter handle.

What are the steps to file form GST PMT 07

Following are the steps to fill Form GST PMT-07 Step 1 : Login with your valid credentials on GSTN portal Step 2 : Click on services from Dashboard Step 3 : Select User Services from Services menu Step 4 : Click on Grievances/Complaints Step 5 : Now go to Grievance type fromGrievances/Complaints Menu Step 6 : Select Grievance against payment from Grievance type Menu.

(Login>Services>User Services>Grievances/Complaints>Grievance type> Grievance against payment)

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Form GST PMT 07

[See rule 87(8)]

Application for intimating discrepancy relating to payment

1.	GSTIN
2.	Name (Legal)
3.	Trade name, if any
4.	Date of generation of challan from Common Portal
5.	Common Portal Identification Number (CPIN)
6.	Mode of payment (tick one)	Netbanking		CC/DC		NEFT/RTGS			OTC
7.	Instrument detail, for OTC payment only	Cheque / Draft No.		Date				Bank/branch on which drawn
8.	Name of bank through which payment made
9.	Date on which amount debited / realized
10.	Bank Reference Number (BRN)/ UTR No., if any
11.	Name of payment gateway (for CC/DC)
12.	Payment detail	Central Tax	State Tax		UT tax		Integrated Tax			Cess
13.	Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief. Signature Place Name of Authorized Signatory Date Designation /Status

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 bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. Central Tax stands for Central Goods and Services Tax; State Tax stands for State Goods and Services Tax; UT Tax stands for Union territory Goods and Services Tax; Integrated Tax stands for Integrated Goods and Services Tax and Cess stands for Goods and Services Tax(Compensation to States)

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Compiled by CA Ankita Khetan. For any queries write to us on [email protected].