#gst checklist

Filing Payment Related Grievances – FORM GST PMT-07 Edition: September 2025Disclaimer: 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…

Accessing & Responding to Enforcement Case Communications Edition: September 2025Disclaimer: This manual is for compliance facilitation. Taxpayers must verify notices/orders with the GST Act, CBIC instructions, and GSTN updates before taking action. ✍️ Preface Enforcement under GST covers inspections, searches, seizures, detentions, and confiscation proceedings initiated by tax officials.…

Electronic Cash Ledger Edition: September 2025Disclaimer: This manual is for compliance facilitation. Taxpayers must always cross-check with the GST Act, CBIC circulars, and GSTN updates. ✍️ Preface The Electronic Cash Ledger is like a passbook for taxpayers under GST. It records every cash deposit made through challans and payments made towards tax, interest, penalty, fee, or others. It…

Miscellaneous GST Payment FAQs Edition: September 2025Disclaimer: This note is for compliance facilitation. Taxpayers must verify details with the GST Act, CBIC circulars, and GSTN updates. ✍️ Preface Taxpayers often face practical issues while making payments under GST, such as wrong GSTIN entry, excess payments, third-party payments, and previous regime dues. This manual answers such…

Handling GST Payment Failures Edition: September 2025Disclaimer: This note is for compliance facilitation. Always verify challan/payment status on the GST Portal and contact your bank or GST Helpdesk in case of disputes. ✍️ Preface GST payments are routed through the GST Portal and authorized banks. At times, taxpayers face payment failures such as duplicate debits, failed transactions, challan…

Authorized Banks & Payment Gateways for GST Payments Edition: September 2025Disclaimer: This manual is for compliance facilitation. Taxpayers must verify the updated list on the GST Portal as the Reserve Bank of India (RBI) and GSTN may revise authorized institutions. ✍️ Preface GST payments can be made only through authorized banks and payment gateways integrated with the GST Portal. This…

Track Payment Status (Pre & Post Login) Edition: September 2025Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the GST Act/Rules, CBIC instructions, and GSTN updates. ✍️ Preface Timely confirmation of GST payments is essential for proper credit in the Electronic Cash Ledger. The GST…

Make GST Payments via NEFT/RTGS Edition: September 2025Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the GST Act/Rules, CBIC instructions, and GSTN updates. ✍️ Preface The GST Portal allows taxpayers to pay dues through NEFT (National Electronic Funds Transfer) and RTGS (Real-Time Gross…