What is Form GST PMT 08

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About Form GST PMT-08

1. What is Form GST PMT-08?

Form GST PMT-08 is to be used by taxpayers, opting to file returns on a quarterly basis, to make payment of tax due on monthly basis for the supplies made during the month. Payment of self-assessed liabilities is required to be made for the first two months of each quarter. For the last month of the quarter, payment of self-assessed liabilities has to be made while filing of Form GST RET-1 (Quarterly), RET-2 and RET-3.

2. What are the pre-requisites for filing Form GST PMT-08?

Pre-requisites for filing Form GST PMT-08 are:

  • Taxpayer must be registered as regular taxpayer for the tax period and he/she should have opted to file quarterly return.
  • Taxpayer must have valid login credentials (i.e. User ID and password).

3. Who is required to file Form GST PMT-08?

Normal Taxpayer including SEZ unit/developer who has opted for quarterly filing frequency of return is required to file Form GST PMT-08 for the first two months of each applicable quarterly return period. The following registered taxpayers are required to file Form GST PMT-08 by 20th of every month succeeding the month for which tax has to be paid:

  • Sahaj
  • Sugam
  • Normal (Quarterly)

Filing Form GST PMT-08

4. From where can I file Form GST PMT-08?

Login to the GST Portal. Navigate to Services > Returns > New Return (Trial) > Select the Financial YearReturn Filing PeriodForm/Return (as GST PMT-08) and Preparation Mode (as Online Summary) > PROCEED to file Form GST PMT-08.

5. Is it mandatory to file Form GST PMT-08?

It is mandatory to file Form GST PMT-08 for applicable months. In cases, where no self-assessed liabilities is due and/ or ITC is to be availed, taxpayer is required to file NIL Form GST PMT-08 form in such cases. 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.

6. Is there any Offline Tool to prepare Form GST PMT-08?

No, there is no offline tool for preparing Form GST PMT-08.

7. Is there any late fee in case of delayed filing of Form GST PMT-08?

No, there is no late fee for delayed filing of Form GST PMT-08Interest, if any will be applicable at the time of filing of Quarterly return.

8. Can I make partial payment and file Form GST PMT-08?

You cannot make partial payment and file Form GST PMT-08. To file Form GST PMT-08, you need to make full payment of tax.

9. What should I do if my cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities?

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 you is shown in the ‘Additional cash required’ column. You may create challan for the payment of this amount directly by clicking on the ‘CREATE CHALLAN’ button.

Previewing and Signing Form GST PMT-08

10. Can I preview Form GST PMT-08 before filing?

Yes, you can view/download the preview of Form GST PMT-08 by clicking on ‘PREVIEW DRAFT GST PMT-08 (PDF)’ before filing on the GST Portal.

11. What are the modes of signing Form GST PMT-08??

You can file Form GST PMT-08 using DSC or EVC.

Post Filing of Form GST PMT-08

12. What will happen after Form GST PMT-08 is filed?

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.

13. I have filed Form GST PMT-08. Can I revise it now?

Form GST PMT-08 once filed, cannot be revised.

14. I have filed Form GST PMT-08. How can I view it later ?

After filing of Form GST PMT-08, you can view the form in View/Download filed forms/returns.


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