Gst Challan Pmt 2

Form GST PMT –2 

(See Rule ----   ) 

Electronic Credit Ledger of Taxpayer 
(To be maintained at the Common Portal) 

Sr  Date 
No 
. 

(dd/mm 
/ yyyy) 

Referenc 
e No. 

Descriptio 

Tax 
Period,  if  n 
applicabl 
e 

1 

2 

3 

4 

5 

Type of 
Transactio 
n 
[Debit 
(DR) / 
Credit 
(CR)] 
6 

GSTIN – 
Name – 

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

Act - /All 

SGST/CGST/IGST 
Provisiona 
Mis- 
l 
matched 

Matche 
d 

Balance 

Total  Matche 

d 

Mis- 
matched 

Provisional  Total 

7 

8 

9 

10 

11 

12 

13 

14 

Note – 

1.  Credit of inputs, capital goods, reverse charge claimed in return; Credit received through ISD; credit on account of merger, pre-registration etc. 

will be recorded separately in the ledger. 

2.  Utilisation of credit from the same major head or from other major head (cross utilization) will be recorded accordingly. 
3.  Utilisation of credit for return and other than return related liabilities will be recorded separately. 
4.  Refund claimed from ITC ledger will be reduced and if rejected or withdrawn will be credited back. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Government of India /State 
Department of  -------------- 

Form GST PMT –2A 

(See Rule ----   ) 

Order for re-credit of the amount to cash or credit ledger 

Date – 

Reference No. 

1.  GSTIN – 

2.  Name – 

3.  Address – 

4.  Tax Period to which the credit relates – 

5.  Ledger from which debit entry made for claiming refund -  cash / credit ledger 

6.  Order no. and date – 

7.  Amount of credit - 

Sr. No. 

Act 

Amount  of  credit 

1 

2 

Tax 
3 

Interest 
4 

Penalty 
5 

Fee 
6 

Other 
7 

Total 
8 

8.  Reason for re-credit – 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Name and designation of the officer