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Quarterly Return and Monthly Payments (QRMP) Scheme in GST Portal !!!
Form GST PMT-06
Form GST PMT-06 Challan Identification Number (CIN) is a single challan through which you can pay taxes, interests, penalties, and fees. You can generate this challan online from the GST portal, make online payments, and get instant receipts. This is also the challan you will have to use to deposit your monthly tax if you are registered under the QRMP scheme.
Form GST PMT-05
GST registered Taxpayers can pay GST liability by utilizing the available Input Tax Credit (ITC) or balance in the electronic cash ledger. Every deposit made by taxpayers through internet banking or by using credit or debit cards or National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) or by over-the-counter deposits will be credited to the electronic cash ledger. As mentioned earlier, the amount available in the electronic cash ledger can be used for making payments towards tax, interest, penalty, fees or any other amount payable. This electronic cash ledger will be maintained in Form PMT-05 in GST.
Form GST PMT 07
This form is to report about discrepancy where amount has been debited from account of taxpayer, but Electronic Credit Ledger is not updated. GST PMT 07 needs to be filed by the registered person mentioning the tax paid under CGST, SGST, UTGST, IGST and Cess and the date on which the challan was generated using Form GST PMT-06. The registered person would need to sign the form GST PMT-07 with his digital signature at the common GST portal.
