Form GST PMT –02 (Electronic Credit Ledger of Registered Person)

Form GST PMT –02

[See rule 86(1)]

 

Electronic Credit Ledger of Registered Person

(To be main­tained at the Com­mon Portal)

GSTIN –

Name (Legal) – Trade name, if any -

Peri­od — From ——- To ——– (dd/mm/yyyy)

Act — Cen­tral Tax/State Tax/UT Tax /Integrated Tax/CESS /All

 

(Amount in Rs.)

Sr No.	Date (dd/m m/ yyyy)	Ref­ere nce No.	Tax Peri­od, if any	Descrip­tion (Source of cred­it & pur­pose of utilisation)	Trans­ac­tion Type [Deb­it (DR) / Cred­it (CR)]	Cred­it / Debit						Bal­ance available
						Cen­tral Tax	State Tax	UT Tax	Inte­gr ated Tax	CESS	Total	Cen­tral Tax	State Tax	UT Tax	Inte­gr ated Tax	CESS	Total
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18

Balance of Provisional credit

 

Sr. No.	Tax peri­od	Amount of pro­vi­sion­al cred­it balance
		Cen­tral Tax	State Tax	UT Tax	Inte­grat­ed Tax	Cess	Total
1	2	3	4	5	6	7	8

 

Mis­match cred­it (oth­er than reversed)

 

 

Sr. No.	Tax peri­od	Amount of mis­match credit
		Cen­tral Tax	State Tax	UT Tax	Inte­grat­ed Tax	Cess	Total
1	2	3	4	5	6	7	8

 

Note –

 

1. All type of cred­its as per return, cred­it on account of merg­er, cred­it due on account of pre-reg­is­tra­tion inputs, etc., cred­it due to opt­ing out from com­po­si­tion scheme, tran­si­tion etc. will be record­ed in the credit
2. Descrip­tion will include sources of cred­it (GSTR‑3, GSTR‑6 etc.) and util­i­sa­tion there­of towards lia­bil­i­ty relat­ed to return or demand etc. Refund claimed from the ledger will be deb­it­ed and if the claim is reject­ed, then it will be cred­it­ed back to the ledger to the extent of

Down­load Form GST PMT –02 in Word Formats