Resolving GST Payment Discrepancies: A Guide to Filing Grievances with Form GST PMT-07

Individuals and businesses can fulfill their Goods and Services Tax (GST) obligations through various online and offline channels. Offline methods encompass National Electronic Fund Transfer (NEFT), Real-time Gross Settlement (RTGS), and Over-the-Counter (OTC) payments. Online options typically involve internet banking, as well as debit and credit card transactions. Digital GST payments necessitate the generation of an e-challan via the official GST portal. Occasionally, technical difficulties may arise during this process. This document outlines the procedure for filing a grievance using Form GST PMT-07 when such payment problems occur.

Understanding GST Payment Problems

Taxpayers are eligible to submit a complaint or grievance for specific payment-related issues, including:

• Situations where funds have been debited from a bank account, but the corresponding electronic cash ledger on the GST portal has not been updated.
• Difficulties encountered during transfers made via NEFT or RTGS.

It is important to avoid filing a grievance in certain scenarios:

• If less than 24 hours have passed since the amount was debited from the bank account.
• When the payment status indicates ‘Paid’ and the sum is already visible in the electronic cash ledger.
• For e-payments not processed through the GST portal’s services.
• If a Memorandum of Error (MoE) has already been initiated for the particular CPIN (Common Portal Identification Number).
• When the payment status shows ‘Failed’ and no debit occurred in the bank account.
• In cases of Over-the-Counter (OTC) payments where the status is ‘Awaiting Bank Clearance’ and the cheque or demand draft has not yet been cleared.

Eligibility for Filing Form GST PMT-07 Grievances

The following individuals are authorized to submit complaints:

• Any taxpayer who is registered under GST.
• Any user operating with a temporary identification number.

Resolution Authority for GST Payment Concerns

The official GST portal manages these grievances directly. It initiates a request to the relevant bank, using the provided CPIN and bank name, to address the payment discrepancy.

Guide to Submitting a Grievance or Complaint via Form GST PMT-07 on the GST Portal

Step 1: Accessing the Grievance Section

Begin by logging into the official GST portal. From the main menu, select 'Services,' then 'Payment,' and finally 'Grievance against Payment (GST PMT-07).'

Note: While general grievances can be filed without logging in, payment-specific issues require a registered user to be logged in and to provide their GSTIN.

Step 2: Choosing the Grievance Type

From the ‘Grievance Related To’ dropdown menu, select the option that best describes your specific payment issue.

Step 3: Providing Taxpayer Details

In the designated section, ‘Details of Taxpayer (Person) who is reporting the grievance,’ input the necessary information. This includes:

• GSTIN or any other relevant ID
• Business name and address
• Complainant's full name
• Email address
• Mobile number
• A detailed description of the grievance

Note: If you are logged into the GST portal when filing, fields such as GSTIN/other ID, business name and address, email, and mobile number will automatically populate.

Step 4: Attaching Supporting Documents

To upload relevant supporting documentation, click the ‘Choose File’ button. Ensure that all uploaded files are in JPEG or PDF format and do not exceed a maximum size of 500 KB.

Step 5: Entering Payment Discrepancy Information

Input the CPIN (Common Portal Identification Number) into the ‘Discrepancy of Payments’ section. This action will automatically populate payment-related information associated with that CPIN. Additionally, specify the ‘Date on which amount debited’ and, if accessible, the BRN (Bank Reference Number) as an optional detail.

Step 6: Digital Signature and Submission

Choose the ‘Sign with Authorized Signatory’s PAN’ option and select the correct signatory from the provided list. Verify all entered details for accuracy, then proceed by clicking either ‘Submit with DSC’ (Digital Signature Certificate) or ‘Submit with EVC’ (Electronic Verification Code), as appropriate.

• If ‘Submit with DSC’ is chosen, select your digital signature and click ‘Sign.’
• If ‘Submit with EVC’ is chosen, enter the One-Time Password (OTP) sent to your registered email and mobile number, then click ‘Validate OTP.’

Upon successful submission, a unique grievance tracking number will be generated and dispatched to your registered email address. This number is essential for monitoring the grievance's progress.

Tracking the Status of a GST Payment Grievance

Step 1: Accessing the Status Check Function

Log in to the GST portal. From the 'Services' menu, go to 'User Services,' then select 'Grievances/Complaints.'

Alternatively, taxpayers can also check the status of their grievance without needing to log into the GST portal.

Step 2: Inputting Grievance Details

Click on the ‘Enquire status’ tab and enter the previously generated grievance number. For logged-in users, the ‘Data Range’ feature allows searching for grievances submitted within specific dates. These grievances will appear with a status of either ‘Submitted’ or ‘Resolved.’ To view detailed information, click on the relevant grievance number.