What Is GST PMT-04?

• Form GST PMT-04 is a grievance redressal tool available to taxpayers if there’s a discrepancy in the Electronic Credit Ledger/ Cash Ledger/ Liability ledger. If a registered person finds any mistake in their electronic liability ledger, they must inform the concerned officer by submitting FORM GST PMT-04 through the GST portal. [As per Rules 85(7), 86(6) & 87(12) of the Central Goods & Service Tax Rules, 2017 (CGST)]

Form PMT-04 Shall be Filed When:

• As per Rule 85(7) of CGST Rules, A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04 .
• As per Rule 86(6) of CGST Rules, A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04 .
• As per Rule 87(12) of CGST Rules, A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04 .

Consequence of Non –filing of the Form GST PMT-04

If the discrepancy is not reported using FORM GST PMT-04, it will not be corrected in the Electronic Credit Ledger, Cash Ledger, or Liability Register.

Know more: Form GST PMT-04