Complete Guide on the Formats of GST PMT 06 & GST PMT-07 Forms

Here, we are going to provide you with the format of GST PMT-06 (payment form) and it is necessitated to generate the challan after making the payments of tax under GST. Any of the tax payments made via net banking/OTC without using the facility of ITC, In this case, an individual has to generate a challan under form GST PMT-06.

Latest Update

• GSTN has added a new feature on the government web portal to address disputes related to payments using the PMT-07 Grievance against payment. View more
• The CBIC notification no. 06/2022 about the extension of the payment form PMT-06 till 27th May 2022. Read Notification

GST PMT 06 Due Date

Also, have a look at the Indian government-sourced GST PMT 06 Challan:

Once the payment of tax is made by the registered person, it is necessary for them to generate the challan. After making a payment, the Bank would share a CIN (challan ID number) at the time of online payments or over-the-counter payment. The registered must mention a CIN (challan ID number) in the form GST PMT-06 (challan). Once the challan is generated, it is valid only for 15 days.

Read Also: GST Forms in PDF Format: Returns, Rule, Registration, Challan, Refund, Invoice, Transition

A registered person has to submit the application of challan on the GST portal during the 24 hours of tax payments. If the challan ID number (CIN) is not shared by the concerned bank then the bank will receive the complaint from the common portal and the notification will be sent to the registered person.

The total tax amount that has been paid by the registered person would be displayed as a debited entry in the electronic cash ledger (Form GST PMT-05). If in case of any mishappening, the tax paid amount and the debited entry as it shows in the electronic cash ledger, the registered person has to file the application by availing the form GST PMT-07.

The structure of GST PMT 07 application form is mentioned below:-

All of the registered person under GST have to file the above application by providing the details of tax paid under CGST, SGST, UTGST, IGST and cess along. And on which date the challan was generated by the registered person by availing the form of GST PMT-06. In the form of GST PMT-07, the registered person must provide his digital signature at the common portal.

Some Important Points to Be Considered:

• The application is for the taxpayer where the amount which is to be paid is deducted from the account but CIN is not further communicated to the common portal by the bank or the CIN being generated but not reported to the relevant bank.
• If CIN is not shared by the concerned bank within 24 hours of the tax payment, the registered person must file the application
• The common portal would send the complaint to the concerned bank and informed to the registered person as well
• ‘CGST’ is an acronym of for Central Goods and Services Tax, SGST is an acronym of State Goods and Services Tax, ‘UTGST’ is an acronym of Union Territory Goods and Services Tax, ‘IGST’ is acronym of Integrated Goods and Services Tax and ‘Cess’ is known for Goods and Services Tax (compensation to states).