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

PeriodLast Date of Filing
October 202425th November 2024
September 202425th October 2024
August 202425th September 2024
July 202425th August 2024
June 202425th July 2024
May 202425th June 2024
April 202425th May 2024
March 202425th April 2024
February 202425th March 2024
January 202425th February 2024
December 202325th January 2024
November 202325th December 2023
October 202325th November 2023
September 202325th October 2023
August 202325th September 2023
July 202325th August 2023
June 202325th July 2023
May 202325th June 2023
April 202325th May 2023
March 202325th April 2023
February 202325th March 2023
January 202325th February 2023
December 202225th January 2023

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).