CBEC’s Draft GST Payment Forms

CBEC’s Draft Formats of GST Payment Forms

The CBEC has issued draft formats of GST Payment Forms along with exposure draft of GST Refund Rules on 26 Sept. 2016 for comments/ suggestions, as under:

Sr. No.Draft GST Payment Form No./ Description
1Form GST PMT-1
Electronic Tax Liability Register of Taxpayer
Part–I: Return related liabilities
Part–II: Other than return related liabilities
2Form GST PMT-2
Electronic Credit Ledger
3Form GST PMT-2A
Order for re-credit of the amount to cash or credit ledger
4Form GST PMT-3
Electronic Cash Ledger
5Form GST PMT-4
Challan For Deposit of Goods and Services Tax
6Form GST PMT-5
Payment Register of Temporary IDs / Un-registered Taxpayers
7Form GST PMT-6
Application For Credit of Missing Payment (CIN not generated)


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