PMT-04 explained: how to report a wrong entry in your ledgers

When to use PMT-04

• Credit ledger balance differs from the ITC claimed in your GSTR-3B returns
• A payment made through challan appears in the cash ledger under a wrong head or amount
• A liability appears twice, or a demand that was dropped or reduced is still shown
• A debit has been made for a return or order you did not file or receive

How to file

PMT-04 is filed online from the ledgers section of the portal. Rules 85(6), 86(6) and 87 require a registered person who notices a discrepancy in the relevant ledger to communicate it to the proper officer through this form. Select the ledger, describe the discrepancy clearly, give the amounts and tax heads involved, and attach supporting documents such as return copies, challans with CIN, orders and ledger extracts.

What happens next

The application goes to the jurisdictional officer, who examines it and may ask for more information. If the claim is accepted, the ledger is corrected. There is no fixed time limit within which the officer must act, so a polite written follow-up after a reasonable period, referring to the acknowledgement number, is often necessary.

Choosing the right form

PMT-04 is for errors in the ledgers themselves. If money left your bank but never reached the cash ledger, use PMT-07 instead. If you paid under a wrong head of the cash ledger by your own mistake, transfer it through PMT-09. If you paid a demand through DRC-03 but it still appears as outstanding, link the payment through DRC-03A. Using the wrong route delays the fix. A professional can identify the right form and draft a clear description backed by documents.

Get it handled for you

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.