Payment discrepancy intimation process under GST: procedure for taxpayers when debited amount lacks CIN and portal-bank liaison mechanism. GST PMT-07 is an application to report a payment discrepancy where an amount debited is not reflected on the Common Portal due to non-receipt or delayed reporting of the Common Portal Identification Number (CIN). It requires GSTIN, taxpayer names, challan and CPIN details, mode of payment, bank/instrument details, BRN/UTR, payment gateway name, tax head allocation, and verification by an authorized signatory; the Common Portal forwards complaints to the bank and notifies the taxpayer.