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<h1>Payment register for temporary and un-registered taxpayers records payment details including tax, interest, penalty, fee, and other components.</h1> Form GST PMT-5 is a payment register for temporary IDs and un-registered taxpayers that records Temporary ID, name, CPIN, CIN, BRN, date of payment, file number and amount deposited. It itemises amounts into Tax, Interest, Penalty, Fee and Other across CGST, IGST and SGST columns and provides totals for each component to enable reconciliation and administrative tracking under the GST payment rules.
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