GST Compliance – Payment Grievances (PMT-07)

Filing Payment Related Grievances – FORM GST PMT-07

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. Taxpayers must verify grievances with banks, GST Act, CBIC circulars, and GSTN updates.

✍️ Preface

Sometimes, taxpayers face situations where money is debited from the bank account but not reflected in the Electronic Cash Ledger or the CIN is not generated. In such cases, taxpayers can raise grievances through FORM GST PMT-07 on the GST Portal.

This manual explains the law basis, grievance filing process, monitoring status, FAQs with statutory basis, and a compliance checklist.

⚖️ 1. Law Basis

• Section 49, CGST Act, 2017 – Governs electronic payment of GST.

• Rule 87, CGST Rules, 2017 – Prescribes challan (CPIN), CIN, and electronic cash ledger.

• GSTN Guidelines – Provide grievance filing through FORM GST PMT-07.

🛠️ 2. Step-by-Step Process to File Grievance

As per GST Portal Manual:

1. Visit www.gst.gov.in.

2. Login using valid credentials. (Pre-login mode also available, but only registered taxpayers/Temp ID holders can file payment grievances).

3. Navigate: Services > Payments > Grievance against Payment (GST PMT-07).

4. In the Grievance Type dropdown, select Grievance Against Payment (GST PMT-07).

5. If filing again, enter the Previous Grievance ID.

6. Select Grievance Related To from dropdown.

7. Fill in Taxpayer/Complainant details.

8. Enter Description of Grievance.

9. Upload supporting documents.

10. Fill CPIN, Date of Debit, and BRN.

11. Complete captcha (pre-login).

12. Sign and submit using DSC/EVC.

13. On submission, a Grievance Tracking Number is generated and sent by email/SMS.

📌 3. Monitoring Status of Grievance

As per GST Portal Manual:

• Navigate: Services > Payments > Grievance against Payment (GST PMT-07) > Enquire Status.

• Enter Grievance Number or Date Range.

• Status options:

  • Submitted – grievance filed.

  • Resolved – grievance closed.

• Updates sent by SMS and email.

❓ 4. FAQs (with Basis)

Q1. For which issues can I raise a grievance?
If money is debited but ledger not updated, or for NEFT/RTGS issues.

Q2. When should I not raise a grievance?
Not within 24 hrs of debit; not if status = PAID; not for OTC cheque/DD awaiting clearance.

Q3. Who can file grievances?
Registered taxpayers and Temp ID users.

Q4. Who addresses grievances?
GST Portal sends request to bank; if bank doesn’t respond, grievance closed with remark “Contact your bank/ombudsman”.

Q5. What if CIN not generated after debit?
Wait 24 hrs; most cases resolve automatically. If not, file PMT-07.

Q6. Can grievance be filed pre-login?
Yes, both pre-login and post-login modes are available.

Q7. Can status be checked pre-login?
Yes, using grievance number.

✅ 5. Compliance Checklist