How to create GST Payment Challan in Portal?

Unlike the previous regime, the liability of GST can be made through online payment. This has given an ease to the the taxpayers. For payment of GST, we have to create GST Challan properly. To pay any GST liability i.e. tax amount, interest, fees, penalty or any other amount first step is to create GST payment challan in Form GST PMT – 06 on GST Portal.

Here are the steps to create GST payment challan:-

 Step 1: Login to with username and password.

 Step 2: On dashboard, go to Services> Payments> Create Challan.

 Step 3: Enter the amounts of liability in major head (CGST, IGST, CESS and SGST) and in respective minor head (Tax, Penalty, Fee, Interest & others).

Now, select the Mode of Payment i.e. e-payment, over the counter or NEFT/ RTGS.

February GST Collection crosses Rs 1 lakh crore

 Step 4: After payment details are updated, the Challan can be generated for payment or saved for further modification (Services> Payments> Saved Challan).

 Step 5: After generating challan, a summary page will appear containing all the details of challan. Select the mode of payment and click on make payment. For online payment select Net banking and pay challan. In case of offline mode take a printout to bank and pay the challan amount over the counter.

Step 6: You can download the challan from Services> Payments> Challan History.

Once the payment is made challan tax amount will be credited to the Cash Ledger Account.

GST Interest Calculator

  Various Modes of Payments:-  

  1. Internet Banking :
    • Click on E-Payment tab.
    • Select the bank and log in using net banking id and password.
    • Make payment.
  2. NEFT/RTGS :
    • Select NEFT/RTGS as payment option.
    • Select the Bank and generate challan and download.
    • In addition to the challan, there is another form generate. Fill the required details and submit to the form to the bank. This Form is valid for 15 days from the date of issue.
    • Bank will provide you with 16 digits Unique Transaction Reference Number  (UTR No.)
    • Now go to Dashboard> Service> Challan history > CPIN of challan.
    • Enter UTR and click on ‘Link UTR’ tab. Challan amount will get credited in electronic cash ledger.
  3. Over the Counter Payment
    • Select ‘Over the counter’ as payment mode. Select bank and payment option i.e. Cash, DD or Cheque. Generate challan and download.
    • Print challan and deposit it with Cash, DD, or Cheque for payment.
    • The GST amount in this mode of payment does not exceed Rs.10,000/- per challan.
    • Once payment is credited in respective government account the same amount credited in Electronic Cash Ledger.
    • Beneficiary Name – GST , Beneficiary Bank Name – Reserve Bank Of India

After the amount successfully credited to concerned government account, a receipt is generated that contains CIN (Challan Identification Number).

March 2020 Tax Calendar

Important Points to Remember:-

  • The GST Payment Challan generated in Form GST PMT – 06 on the common portal is valid for a period of 15 days from the issue date.
  • Amounts entered in Major Heads (CGST/IGST/SGST/UTGST, Cess) or Minor Heads (Tax, Penalty Fee, Interest & others) can be utilised for that liability only. Cross utilisation in minor and major heads is not possible. Verify again at the time of generating challan.
  • Any commission payable for making payment of GST is borne by the person making the payment.
  • Limit of GST payable through over the counter mode of payment is RS.10,000/-
  • If amount is deducted from your bank account and not reflected in electronic cash ledger you may raise grievance under “Services> Payments> Grievance against payment( GST PMT-07)”

10 Common mistakes to avoid in GST Returns

  • If amount is not reflected in electronic cash ledger in case of offline mode than contact your bank for that following error.
  • Amount is paid correct but GST credited in wrong head in offline mode: contact your bank to transfer the fund from wrong account to right account head.

GST Discussion Forum

The author of above article is Punit Chaplot.

Disclaimer:The article or blog or post (by whatever name) in this website is based on the writer’s personal views and interpretation of Act. The writer does not accept any liabilities for any loss or damage of any kind arising out of information and for any actions taken in reliance thereon. 
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