Failure of matching CPIN under GST tax payments


What is GST?

GST, Frequently Asked Questions 

Failure of matching CPIN under GST tax payments

Failure of matching CPIN under GST tax paymentsIf the matching based on CPIN does not succeed, the role of UTR as secondary matching identifier becomes important. However, it is possible that RBI may receive NEFT/RTGS message even before the tax payer updates his challan with UTR number and GSTN informs RBI on real time basis. In case of failure of CPIN based matching and UTR not being available, the funds will remain in the pooled account till the UTR is received or scroll is prepared, whichever is earlier. Such credit in the pooled account should be with a “CPIN mis-match” flag that a secondary level matching needs to be carried out before scroll is generated on T+1 basis. Once UTR is provided by GSTN, the secondary matching of all such transactions remaining in the pooled account should be carried out. If a transaction can now be linked to the correct challan, the respective Tax accounts should be credited with generation of CIN and BRNs. There should be a validation in RBI system that all the transactions with “CPIN mis-match” and date value T=0 in the pooled account are subjected to secondary level matching before generation of scroll for all taxes.

If the matching based on CPIN and UTR NEFT / RTGS transaction number UTR both fails, the entire receipt should be credited to CGST account with a “CPIN mis-match” flag so that the Accounting Authorities of Government of India can account such amount under a separate suspense sub-head (possibly receipts awaiting transfer i.e. RAT).

In all such cases of CGST credits with “CPIN mis-match”, the tax payer will not get a confirmation SMS from GSTN and his ledger will not reflect the payment. He can be expected to provide UTR at this stage. Once the UTR becomes available, GSTN should carry out the matching with CPIN, and communicate following details to the Accounting Authorities of Government of India and concerned State Government. 

a) RBI scroll number and date which carried the credit (CGST scroll);

b) BRN;

c) CIN (of credit to CGST account with “CPIN mis-match” flag);

d) Challan amount;

e) Breakup of total amount in CGST, IGST, Additional Tax and SGST;

f) Name of State Government to whom SGST pertains.

Based on the communication from GSTN, CGST Accounting Authorities shall take steps for clearing the suspense sub-head by transferring the credit to CGST, IGST and Additional Tax accounting heads, and for carrying out inter-government transfer to the concerned State Government.

The reconciliation between e-Scroll sent by RBI on T+1 and the transaction details available with GSTN (provided earlier by RBI) will be performed using CIN and Unique Transaction Reference (UTR).

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Modes of payment for GST payments

GST payment through Internet Banking

How to pay GST through NEFT RTGS

GST collection Banks

How to pay GST tax through Bank?

Cash, Cheques or DD payment under GST, Goods and Service Tax

GST payments, list of Banks authorised in Centre and States

GST payment errors between GSTN and RBI

Double payment error in GST tax payments

Challan Format of GST Tax payment

GST Tax payment, error in Total amount, How to solve?

GST Tax payment error in major head, how to solve?

GST Tax payment error in GSTIN

GST tax paid but no SMS confirmation or credit in ledger

Error in GST receipts under transaction reported to RBI

GST tax accounting code for CGST,SGST,IGST and Additional Tax

Details of Challan for GST Tax payment

How many major heads of accounts in GST Tax

GST Payment across departmental counter

Co-ordination of GSTN with RBI on GST payments

The details of NEFT or RTGS form for GST payment

GST Payment through NEFT/RTGS from any bank (including other than authorized banks)

GST payments of Cheque or DD from another bank

GST payment by Cash and same bank Cheque or DD

Validity period of Challan under GST tax payments

How many copies of challans for GST tax payment?

How does Bank work on GST tax payment?

How to pay GST tax through Bank?

Cash, Cheques or DD payment under GST, Goods and Service Tax

GST tax payment through Bank counter

Procedures of GST payment through Internet Banking

Modes of GST payment

How to fill GST tax challan online?

GST tax payment through internet banking, debit card, credit card and authorized banks

e-Kuber System payment for GST

Types of Challan in GST payments

 How to import your product?

Click here to know HS code of your product
12 Major risks and solutions in Imports and Exports
Different types of export containers
How to get GSP certificate of origin in India?
Types of export containers
Foreign Trade Policy of India 2015-20

Method to import Organic chemicals
Difference between normal cargo container and Reefer Container
How to know the quality, quantity or contents of goods before import customs clearance
How to re-construct EP copy of shipping bill
How to send export samples to foreign buyer? Tips to send samples to foreign buyer
Is Airway bill a documents of title?
Is DP terms of payment safe in export business?
Know the term Port of Discharge and Place of Delivery
LC advantage exporter
MSDS Material Safety Data Sheet
Non receipt of Cargo Arrival Notice, Can importer sue against shipping company
Office to contact Phytosanitary inspection in India
Types of Export Containers
Dimension of Cargo Containers
How to Import Articles of Iron and Articles of Steel
How to import Iron and Steel
Procedure to import Pearls,Imitation Jewelry And Coins
Tips to import Glass and Glassware products

How to import Electrical machinery equip, Sound Recorders, TV Recorders
Procedure to import Miscellaneous Articles Of Base Metal
How to make DA mode of payment safe
How to make delay in delivery of Shipment?
How to minimize import cargo clearance time? An open logic proposal to WTO
Is Airway bill a documents of title?
Who can inspect import cargo in US
Who decides shipping carrier on FOB shipments
How does a Running bond work?
Why to insure export goods?
What is Nominated cargo or Routing order shipment
What is NVOCC? How NVOCC can provide better rate than the main shipping carriers
What is packing credit in export business?
What is Shipper Load, stow and count in Bill of Lading
What is swift transfer in import and export trade.
What is Tail Gate exam hold in US import clearance

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers