For every registered taxpayer, one electronic register called the Electronic liability register and two electronic ledgers namely Electronic Cash Ledger and Electronic Credit Ledger are made available on the common portal by the GST system. These registers and ledgers are extremely important as they reflect the amount of tax payable, the amount available to settle the tax liability online, and input credit balance. A taxpayer’s electronic liability register, electronic cash ledger and electronic credit ledger get updated after the generation of GSTR-3 only.

What is GST PMT-04?

PMT-04 is a GST form with which one can file ledger related grievances or complaints. If there’s any discrepancy in electronic liability ledger, electronic cash ledger or electronic credit ledger, the registered person can communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.

Who can report the Grievances using Form GST PMT-04?

Any registered taxpayer, any taxpayer with a UIN (Unique identification number) and any user who has been assigned a Temporary ID can raise a grievance for Ledger related concerns via form PMT-04. 

How to report Grievances/ file Complaints related to ledgers on the GST Portal?

1. On the GST Portal, log-in with your credentials. (One can also raise a grievance without logging-in to the GST portal)
2. Navigate from Services > User Services > Grievance / Complaints.

The Submit Grievance section opens by default, once the Grievance / Complaints page is displayed.

3. In case you are filing the grievance for the second time, the previous grievance ID needs to be entered in the Previous Grievance Number field.
4. When you open the Grievance Type drop-down list, the Grievance against Ledgers/Register option needs to be selected.
5. You need to select one of the three displayed options in the Grievance Related To drop-down list:

6. The details about your GSTIN/ Other ID, Name and Address of Business, Email Address and Mobile Number will be auto-filled unless you are not logged-in.
7. Write the name of the person who wants to lodge the complaint in the Name of Complainant section.
8. Details about the grievance are required to be mentioned in the Description of Grievance section.
9. Upload the documents to support the grievance by clicking the Choose File button.
Note: You are allowed to upload PDF or JPEG file format with maximum file size of 500 KB.
10. Completely fill in the Details of the Discrepancy in Electronic Credit Ledger/ Cash Ledger/ Liability Register section. Click the ADD button afterwards.
In case you are not logged-in, enter Captcha code.
11. Select the Sign with Authorized Signatory’s PAN option.
12. Lastly, select the Authorized signatory from the available drop-down list.
13. You need to select either the SUBMIT WITH DSC or SUBMIT WITH EVC button in order to submit the grievance form.

A) FILE WITH DSC

A Warning pop up would appear and you need to click the PROCEED button.

After that, select the certificate and click on the SIGN option.

B) FILE WITH EVC

VALIDTATE OTP that would be sent to you via email and SMS on the mobile number mentioned in the grievance form.

The GST Portal generates a Grievance Tracking Number and sends it to the email address which is mentioned in the form, after you click the Submit button.You can check the status of your Grievance through ‘Enquire Status’ option after 10 minutes.

Who addresses the Grievances submitted through Form PMT-04?

The GST portal is used to address all the grievances. A grievance request is sent to the notified Grievance Officer of the respective Jurisdiction, to which the GSTIN holder /UIN holder/ holder of Temporary Id belongs.

How to monitor the progress/ status of the submitted Grievances through PMT-04?

Following steps are required to track the submitted grievances / complaints through GST PMT-04 on the GST Portal:

1. On the GST Portal, log-in with your credentials. (One can also track the status of a grievance without logging-in to the GST portal)
2. Navigate from Services > User Services > Grievance / Complaints.

The Grievance / Complaints page would be displayed.

Go to the Enquire Status section.
You would be asked to go further with either your Grievance Number or Date Range. You can only enter the Grievance Number in case you have not logged in.
Click on the Search button to know the status of your submitted grievance.

A) GRIEVANCE NUMBER 

B) DATE RANGE

The search result would allow you to access the status of your submitted grievance.

If you want to track the status of all your submitted grievances at once, log-in to the portal and search using the Date Range option.

Clicking the Grievance Number would show you the corresponding details in read-only mode.
The status of a Grievance shows Submitted on submission of the grievance, Awaiting inputs if further inputs are required from the taxpayer and Closed, once the grievance is resolved.

The Taxpayer / Applicant would receive updates on the grievance ticket (if any) via SMS and e-mail message.

NOTE:

• Grievance can only be raised in case of Discrepancy in Electronic Cash Ledger/ Electronic Credit Ledger/ Electronic Liability Register.
• The grievance can be submitted/ the status of a submitted grievance can be tracked in both pre-login and post login mode.

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