GST form guide · updated October 2026

PMT-07 explained: bank debited, but GST not credited

PMT-07 is the application you file when your bank account has been debited for a GST challan but no CIN was generated, or the CIN was generated but the amount never reached your electronic cash ledger. It raises the issue with the bank and the GST system so the payment can be traced and credited.

When PMT-07 applies

Rule 87(8) of the CGST Rules provides that where the bank account of the person has been debited but the CIN has not been generated, or has been generated but not communicated to the common portal, the person may represent electronically in Form PMT-07. It is not the form for payments made under a wrong head by your own choice; those are fixed through PMT-09.

Before filing

Payment confirmation can take some time, particularly for NEFT or RTGS. Check the challan history on the portal and the cash ledger first. If the challan status is still not paid after the bank has confirmed the debit, collect the details needed for the application.

  • CPIN of the challan and its date
  • Bank name, mode of payment and bank reference number or UTR
  • Date and amount of the debit
  • A copy of the bank statement showing the debit

Filing and follow-up

PMT-07 is filed from the payments section of the portal. It is routed to the bank and the jurisdictional authority. Once the bank confirms the transaction, the CIN is linked and the cash ledger is credited. If nothing happens after a reasonable time, write to your bank branch with the PMT-07 reference, and raise a grievance on the GST portal.

Avoiding the problem

Pay well before the due date, especially at month end when traffic is heavy, and do not generate a second challan and pay twice in panic; a duplicate payment is credited later and has to be used or refunded. If a return due date passes because of an unconfirmed payment, keep the bank proof, since interest under Section 50 depends on when the amount is credited. A professional can track the PMT-07 with the bank and the department.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

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.

Questions

PMT-07 payment not credited — FAQs

When should I file PMT-07?+
When your bank account was debited for a GST challan but no CIN was generated, or the CIN exists but the cash ledger was not credited.
What documents are needed for PMT-07?+
The CPIN, bank reference or UTR number, date and amount of debit, and a copy of the bank statement showing the debit.
I paid under the wrong tax head. Is PMT-07 right?+
No. That is not a failed payment. Use PMT-09 to transfer the amount to the correct head.
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