For example, arigato gozaimasu vs arigato gozaimashita. The difference in usage is not really a verb tense thing in the normal sense, but depends on the context--whether it's an interim thank-you or a final thank-you. When you select a big ticket item in the dept store, the clerk will likely say Thank you using the present tense -masu form. When you finish being cashed out at the register, you will always get a final -mashita form of Thank-you.