How to Generate GST Payment Challan for Payment of Tax, Interest , Penalty or Fee (PMT-06)
Any person, or a person on his behalf shall generate a challan in form GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount – Rule 87(2) of CGST and SGST Rules, 2017.
The Deposit under rule 87(2) shall be made through any of the following modes –
(i)Internet Banking through authorized banks
(ii)Credit card or debit card through the authorizedbank
(iii)NEFT/RTGS from any Bank
(iv)Over the Counter Payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash , cheque or demand draft – Rule 87(3) of CGST and SGST Rules, 2017.
Note- PMT-06 is needed to be generated when there is an outstanding liability which is need to be settled in Cash. Generate GST Challan and Pay through suitable Payment method.
Step 2- Enter Your USER ID and Password
Go to Dashboard and Select Services > Payments > Create Challan
Step 4- Fill all the details, amount of tax, penalty and Interest Etc.
Step 5- Select Your Payment Mode
Step 6- If you want to generate challan later then click on save challan and if you want to generate challan Click Generate Challan Button
Download the Generated Challan It will Look like this. In my case I have selected NEFT/RTGS Payment mode.
PMT-06 Challan Format
Initiate NEFT / RTGS on the details mentioned in Challan (as I have selected NEFT/RTGS Mode) .
Pay the amount and check the Challan Status from Dashboard > Payment > Challan History
Every Challan has 15 days Validity, so pay it before expiry. And every challan will have a Unique CPIN (Common Portal Identification Number). The primary matching of Challan payment by RBI will be conducted with reference
of CPIN. On successful matching of CPIN the respective head of Tax account will be effected.
Once the Challan is Paid, You will Receive an email from GST Common Portal. The Mail will look like this.
Now Visit to Challan History section. Dashboard > Services> Payment>Challan History
Now, Challan Status Will be changed and it will be shown as “Paid”.
Now Click on the CPIN and Download the Challan paid Receipt. It will look like the following Image.
GST Payment by Unregistered person
If any payment required to be made by any unregistered person, under the Act, shall be made on the basis of a temporary identification number generated through the GST Portal.
The contents of this document are solely for informational purpose. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. The author does not accept any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. No part of this document should be distributed or copied without express written permission of the author.