Download GST Payment Formats GST PMT 1 to 7

By | October 6, 2016
(Last Updated On: June 19, 2017)

GST Payment Formats 

Final GST Payment Formats GST PMT 1 to GST PMT 7 to as per Final GST Payment of Tax Rules approved by GST Council 18.05.2017

Download Final GST Payment Formats

Sr NoForm NoTitle of the Form
1GST PMT 1Electronic Liability Register of registered person

(Part–I: Return related liabilities

Electronic Liability Register of taxable person

(Part–II: Other than return related liabilities)

2GST PMT 2Electronic Credit Ledger
3GST PMT 3Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
4GST PMT 4Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5GST PMT 5Electronic Cash Ledger
6GST PMT 6Challan For Deposit of Goods and Services Tax
7GST PMT 7Application for intimating discrepancy in making payment

Download old / Draft GST Payment Formats in March 2017

GST PMT 1, GST PMT 2, GST PMT 3, GST PMT 4, GST PMT 5, GST PMT 6, Electronic Credit Ledger, Electronic Cash Ledger, Electronic Tax Liability Register

Sr No.Form No.Title of the Form
1.Form GST PMT 1Electronic Tax Liability Register of Taxpayer

(Part–I: Return related liabilities)

Electronic Tax Liability Register of Taxpayer

(Part–II: Other than return related liabilities)

2.Form GST PMT 2Electronic Credit Ledger
3.Form GST PMT 2AOrder for re-credit of the amount to cash or credit ledger
4.Form GST PMT 3Electronic Cash Ledger
5.Form GST PMT 4Challan For Deposit of Goods and Services Tax
6.Form GST PMT 5Payment Register of Temporary IDs/Un-registered Taxpayers
7.Form GST PMT 6Application For Credit of Missing Payment (CIN not generated)

 

Flow chart GST

e-Registers, e-Tax liability, e-Cash Ledger,e-Credit Register

Electronic Credit Ledger, Electronic Cash Ledger, Electronic Tax Liability Register ,GST Registers for Tax Payment ,e-Registers : e-Tax liability, e-Cash Ledger,e-Credit Register

 

What are E-Ledgers under GST?

Ans. Electronic Ledgers or E-Ledgers are statements of cash and input tax credit in respect of each registered taxpayer. In addition, each taxpayer shall also have an electronic tax liability register. Once a taxpayer is registered on Common Portal (GSTN), 2 e-ledgers (Cash & Input Tax Credit) and an electronic tax liability register will be automatically opened and displayed on his dashboard at all times.

What is a tax liability register under GST?

Ans. Tax Liability Register will reflect the total tax liability of a taxpayer (after netting) for the particular month.

Download GST PMT 1 Electronic Tax Liability Register

What is a Cash Ledger under GST?

Ans. The cash ledger will reflect all deposits made in cash, and TDS/TCS made on account of the taxpayer. The information will be reflected on real time basis. This ledger can be used for making any payment on account of GST.

Download GST PMT 5 Electronic Cash Ledger

What is an ITC Ledger/e-Credit Register under GST?

Ans. Input Tax Credit as self-assessed in monthly returns will be reflected in the ITC Ledger. The credit in this ledger can be used to make payment of TAX ONLY and not other amounts such as interest, penalty, fees etc.

Download GST PMT 2 Electronic Credit Ledger


Download 
GST Draft Payment Rules Released by CBEC

Download GST Draft Payment formats Released by CBEC

Free Education Guide on Goods & Service Tax (GST)


SR NoTopic -GSTResources
1Model GST LawModel GST Law
2GST OverviewGoods and Services Tax (GST): An Overview
Integrated Goods & Service Tax (IGST) Act Overview
Meaning and Scope of Supply
Time of Supply
Place of Supply of Goods and Service under GST
Valuation in GST
Levy of GST & Exemption from Tax
Job Work under Goods & Service Tax (GST)
Electronic Commerce under Goods & Service Tax (GST)
3Transition to GSTTransitional Provisions in Goods & Service Tax (GST)
4RegistrationGST Registration FAQ’s
GST Registration Process -Video
GST -Draft Registration Rules
GST -Draft Registration Formats
5InvoiceGST Draft Invoice Rules released by CBEC
GST Draft Invoice formats Released by CBEC
6Input Tax CreditInput Tax Credit under Goods & Service Tax (GST)
Concept of Input Service Distributor in Goods & Service Tax (GST)
7PaymentGST Payment of Tax
GST Draft Payment Rules Released by CBEC
GST Draft Payment formats Released by CBEC
8RefundsRefund under GST
Draft GST Refund Forms released by CBEC
Draft GST Refund Rules released by Govt
9ReturnsReturns Process and matching of Input Tax Credit under GST
Draft GST Return Rules Released by Govt
Draft GST Return Formats released by Govt
10Assessment and AuditAssessment and Audit under GST
11Inspection, Search, Seizure and ArrestInspection, Search, Seizure and Arrest under GST
12Offences, Penalty, Prosecution & CompoundingOffences, Penalty, Prosecution & Compounding in GST
13Demands and RecoveryDemands and Recovery under GST
14Appeals and ReviewAppeals, Review and Revision in GST
15Advance RulingAdvance Ruling in Goods and Service Tax (GST)
16Settlement CommissionSettlement Commission in Goods and Service Tax (GST)
17GST PortalFrontend Business Process on GST Portal
Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

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