How to file GST PMT 08 – Payment of Self-Assessed Tax by Quarterly Taxpayer

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To declare your self-assessed liabilities and Input Tax Credit availed during the month and file Form GST PMT-08

1. Login to the GST Portal. Navigate to Services > Returns > New Return (Trial). Alternatively, click the NEW RETURN (TRIAL) button on the dashboard.

2. Select the Financial YearReturn Filing PeriodForm/Return (as GST PMT-08) and Preparation Mode (as Online Summary) from the drop-down lists and click PROCEED.

Note: Click the HELP button to view the details related to this particular screen.

3. The Payment of Self-assessed tax page will be displayed.

3 (a). File Nil Form GST PMT-08, if required

3 (b). File Form GST PMT-08

3 (a). File Nil Form GST PMT-08, if required

4. To file Nil GST PMT-08, if required, select the File Nil GST PMT-08 check-box.

Note:  You can file Nil GST PMT-08, if you have:

•  Not made Any outward supply (commonly known as sale); AND

•  Not received any goods/services (commonly known as purchase); AND

•  Do not have any tax liability; AND

•  No ITC to be claimed during the month.

5. Click YES.

6. Click FILE NIL PMT-08.

7. Click YES.

8. Click the FILE WITH DSC or FILE WITH EVC button. A success message is displayed and ARN is displayed. Status of the Form GST PMT-08 changes to “Filed”.

3 (b). File Form GST PMT-08

4. Select 3. Self-assessed liability and ITC availed tile to declare your self-assessed liabilities and Input Tax Credit availed during the month.

5. Enter the self-assessed liabilities and Input Tax Credit details and click the SAVE button. Once you saved the details, a confirmation message is displayed and PROCEED TO FILE button is enabled. On click of it, you can proceed to Table-4 to make payment.

Note: You cannot enter negative value in any of the cells.

6. The Payment of tax page is displayed. Available Electronic Cash balance and Electronic Credit Ledger balance as on date is shown to the taxpayer in “Cash and credit ledger balance” table.

Based on the details provided in Table 3, tax payable by you gets pre-populated in “Payment of tax” table. Depending on the cash and ITC balance available, tax to be paid by using ITC and cash has been auto-populated. You can edit the same and make the payment.

7.1. Scenario 1: If available cash balance in Electronic Cash Ledger is more than or equal to the amount required to offset the liabilities

i. If available cash balance in Electronic Cash Ledger is more than or equal to the amount required to offset the liabilities, no additional cash is required for paying liability. You can preview and then file Form GST PMT-08, as explained in below steps.

7.2. Scenario 2: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities

i. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional cash required” column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.

ii. The Create Challan page is displayed.

Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit this amount.

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

iv. Click the GENERATE CHALLAN button.

v. The Challan is generated. Click on DOWNLOAD button to download the challan and Downloaded challan will be displayed.

vi. Click on MAKE PAYMENT button.

Note:

In case of Net Banking:

You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

Click here to refer the FAQs and User Manual on Making Payment.

vii. Go to Dashboard again, note the Additional Cash required is Nil now.

8. To preview GST PMT-08, click on PREVIEW DRAFT GST PMT-08 (PDF).

9. Form GST PMT-08 is displayed in a pdf format.

10. Select the checkbox against the declaration. Choose the Authorised signatory from the drop-down and click FILE GST PMT-08.

11. Click the YES button.

Note: Relevant amounts will be deducted from Electronic Cash Ledger and Credit Ledgers and accordingly liability will be reduced. Amount of credit claimed will be credited to Electronic Credit Ledger.

12. Click the FILE WITH DSC or FILE WITH EVC button.

13. A success message is displayed and ARN is displayed. Status of the Form GST PMT-08 changes to “Filed”. Click DOWNLOAD FILED GST PMT-08 to download filed GST PMT-08.

Note: After Form GST PMT-08 is filed:

  • ARN will be generated on successful filing of the Form.
  • Status of GST PMT-08 will be changed to ‘Filed’ from ‘Not filed’.
  • An SMS and e-mail will be sent to the taxpayer on the successful filing of Form GST PMT-08.
  • Electronic Cash Ledger, Electronic Credit ledger and Electronic Liability Register Part-I will get updated after filing of Form PMT-08.

14. Downloaded filed GST PMT-08 is displayed here.


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