Ledger discrepancy intimation: submit prescribed GST form to report ledger mismatches and verify information by authorized signatory. Form GST PMT-04 is the prescribed intimation for discrepancies in the Electronic Credit Ledger, Cash Ledger or Liability Register; it requires GSTIN and name, identification of the ledger, detailed discrepancy particulars (date, tax type, discrepancy type, and amounts allocated to Central, State, UT, Integrated tax and Cess), optional reasons, and a signed verification by an authorized signatory affirming the information's accuracy.