GST Payment Challan - GST PMT-06

Prakash Matre
Prakash Matre at March 31, 2022
GST Payment Challan - GST PMT-06

Goods and Service Tax has been an integral part of many businesses over three years now. Claiming the right Input Tax Credit and payment of GST is a routine one cannot miss.

Therefore, to ensure transparency and tracing, the GST portal enables taxable entities to view their tax liabilities through a register and two ledgers, at a single place, each maintained in real-time. These are:

  • Electronic liability register: This register accounts for the taxpayer’s gross tax liability in form GST PMT-01. This will reflect the amount of tax payable.
  • Electronic credit ledger: This ledger records the details of Input Tax Credit (ITC) available in form GST PMT-02.
  • Electronic cash ledger: The amounts available to settle the tax liability are visible here in Form GST PMT-05.

The critical aspect here is the payment of GST. Any tax amount paid by the taxpayer will be visible in the electronic cash ledger. This payment has to be made through a GST challan payment.

In this article, we will cover topics like GST payment challan format, GST challan generation and also how to create GST challan

 How to Generate GST PMT-06 Payment Challan

To initiate a GST related payment, a GST challan create in FORM GST PMT-06 has to be generated on the GST portal. This challan can be generated by any taxpayer or any other person on his/her behalf. The GST PMT 06 will be valid for fifteen days.

Notified Format Of Form GST PMT-06

Next, you'll know how to fill form GST PMT-06 payment challan. Form GST PMT-06

Which Payments Can Be Made Through The GST Challan?

The GST challan, PMT-06 can be generated for the payment of:

  • Tax
  • Interest
  • Penalty
  • Fees or
  • Any other amount

If you don't know how to pay GST PMT 06 than this payment can be made via:

  • Internet Banking through authorised banks;
  • Credit card or Debit card through the authorised bank;
  • NEFT or RTGS from any bank; or
  • Over the Counter payment through authorised banks.

However, over the counter payments are accepted only for deposits up to INR 10,000 per challan per tax period, by cash, cheque or demand draft. Here, if there is a commission payable in respect of any payment, it will be borne by the person making such payment. Next we'll discuss how to file PMT 06

How To Generate GST PMT-06 Payment Challan Without Login?

Step 1: Vist https://www.gst.gov.in/ and under ‘Services’, select ‘Payments’ and then ‘Create Challan’. GST Payment Challan Step 2: Enter the ‘GSTIN/Other Id’, ‘Captcha code’ and ‘Proceed’. GST Challan Here, the other IDs that can be entered are:

  • Unique Identification Number (UIN)
  • Tax Return Preparer Identification Number (TRPID)
  • Temporary Identification Number (TMPID)

Step 3: Update the ‘Tax Liability’ details with the amount for which the challan is to be created. The taxpayer’s details will be auto-populated. The taxpayer has to select the preferred mode of payment in this step. Once the details are added/selected, the taxpayer can also ‘Save’ the challan for future use. To proceed to create the challan, click on ‘Generate Challan’. Generate GST Challan Step 4:  The taxpayer will have to authenticate the transaction through an OTP. For this, he/she will have to enter the registered mobile number associated with GSTIN/Other ID entered above. Step 5: On successful authentication, the taxpayer can ‘Proceed’ to ‘Make Payment’ through the selected mode and ‘Download’ the challan. This challan will be valid only for 15 days.

How To Generate GST Challan PMT-06 from Dashboard?

The taxpayer can log in to his/her GST dashboard and generate the GST challan PMT 06 in GST portal as well. Step 1: Log in to the GST Portal. Generate GST Challan Step 2: Under ‘Services’ click on ‘Payments’ and then select ‘Create Challan’. The saved challans can also be viewed here. GST Challan Step 3: Update the ‘Tax  Liability’ details with the amount for which the challan is to be created. The taxpayer has to select the preferred mode of payment in this step. Once the details are added/selected, the taxpayer can also ‘Save’ the challan for future use. To proceed to create the challan, click on ‘Generate Challan’. Step 4: A summary page showing the details of the challan will then appear. After confirming the details, the taxpayer can ‘Make Payment’ through the selected mode and ‘Download’ the challan. This challan will be valid only for 15 days. GST Challan

Other Pointers

  • Once the amount is successfully credited to the concerned Government’s account, a Challan Identification Number (CIN) will be generated by the collecting bank, and the same shall be visible in the challan.
  • The taxpayer will be able to download the challan containing all the details of tax paid after such payment is made. If ‘Over the Counter’ payment mode is selected, the taxpayer will have to take a printout of the challan and make the payment at an authorised bank.
  • It is important to note that this challan has to be generated once the tax liability has been paid within 24 hours of paying tax.
  • The tax paid will be credited to the cash ledger account of the taxpayer (GST PMT-05).
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