1. Draft GST Payment Rules
By:- Puneet Agrawal
B. Com (H), CA, LLB
Partner
Athena Law Associates

2. Payment of Tax Electronic Tax Liability Register Form GST PMT-1
The electronic tax liability register u/s 35(7) shall be maintained in this form on the Common Portal and all amounts payable by a taxable person shall be debited to the said register.
Part I : Return related liabilities
Part II : Other than return related liabilities
Electronic Credit Ledger
Form GST PMT-2
The electronic credit ledger shall be maintained in this form for each registered taxable person on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger.
Form GST PMT-2A
An order in this form shall be made for re-crediting the amount to electronic ledger, debited due to rejection of the claimed refund.

3. Payment of Tax Electronic Cash Ledger Form GST PMT-3
The electronic cash ledger u/s 35(1) shall be maintained in this form for each registered taxable person on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
Form GST PMT-4
A Challan For Deposit of Goods and Services Tax shall be generated by a registered taxable person, or any other person on his behalf, in this form on the Common Portal.
The challan shall be valid for 15 days.
Form GST PMT-5
Payment Register of Temporary IDs / Un-registered Taxpayers shall be maintained in this form on the Common Portal for recording details of payment made by any person not registered under the Act.
Form GST PMT-6
Application For Credit of Missing Payment (CIN not generated) shall be made in this form through the Common Portal to the Bank or electronic gateway through which the deposit was initiated.

4. THANK YOU Contact us: Puneet Agrawal Partner Athena Law Associates Website: athena.org.in Blog: gstlawindia.com