Regarding PMT filed for inadmissible amount

This query is : Resolved

aarya (Querist)
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13 August 2024 we are exporter and filed PMT 03 for inadmissible amount , we want to withdraw the pmt 03 which we filed already , please advise further.

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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12 August 2025 Got it! You filed PMT-03 for an inadmissible amount (maybe a wrong payment or excess deposit) and now want to withdraw or cancel that PMT-03.
Here’s what you need to know:

1. About PMT-03
PMT-03 is a challan for making payment of tax, interest, penalty, fees, or any other amount under GST.
Once filed and payment is made, it cannot be directly canceled or withdrawn through the portal.
2. Can you withdraw or cancel PMT-03?
No direct withdrawal or cancellation of PMT-03 is allowed on the GST portal.
The payment made through PMT-03 is final unless adjusted later.
3. What are your options?
Option 1: Utilize the amount in future liabilities
The excess or inadmissible amount paid can be used to adjust future tax liabilities or refunds.
You can claim refund of excess balance, if eligible.
Option 2: Claim Refund of Excess Payment
If you have no future liabilities to adjust, you can apply for refund of excess amount under Rule 89(5) of CGST Rules.
Exporters can file refund claim for excess balance in Electronic Cash Ledger.
Refund claim processing may take time and require documentary proof.
Option 3: Contact GST Helpdesk
Sometimes, with specific reasons, GST officers may assist with certain adjustments.
But official cancellation of PMT-03 is not possible.
4. Steps to claim refund of excess payment
Log in to GST portal.
Go to Services > Refunds > Application for Refund.
Select Excess balance in Electronic Cash Ledger as reason.
File application with details.
Attach supporting documents (if required).
Submit and track application.

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