Task: Generate a Go + Docker Makefile

You are maintaining a Go microservice called payments-svc. The project uses Go modules and needs:

• Binary output: build/payments-svc
• Version embedding at build time via -ldflags "-X main.Version=$(VERSION)" where VERSION defaults to 0.1.0
• Git commit hash embedded similarly: -X main.Commit=$(shell git rev-parse --short HEAD)
• Docker targets: docker-build, docker-push, docker-run
• Docker image name: $(REGISTRY)/payments-svc:$(VERSION) where REGISTRY ?= ghcr.io/myorg
• docker-push depends on docker-build and must have error handling for both the versioned tag and the :latest tag
• docker-push must not be parallelizable with docker-build
• No credentials or tokens in the Makefile
• Standard targets: all, build, test, clean, help
• Modern GNU Make header required

Produce a Makefile for this project.