3. The Reason for Challan page is displayed. Select the reason either as Monthly payment for quarterly return or Any other payment.
To generate a Challan on the GST portal, perform the following steps:
1. Access the portal https://www.gst.gov.in. The GST Home page is displayed.
2. To generate a Challan in pre login mode, navigate to Services > Payments > Create Challan option.
3. The Reason for Challan page is displayed. Select the reason either as Monthly payment for quarterly return or Any other payment.
Note:
3.1. Select the reason as Monthly payment for quarterly return. From the Financial Year and Period drop-down list, select the Financial Year and Period for which you want to create the challan.
3.2. Select the Challan Type as 35% Challan or Challan on self-assessment basis as applicable. Click the PROCEED button.
Note:
35% of the tax liability paid from Electronic Cash Ledger in Form GSTR-3B of the preceding quarter, where the return is furnished quarterly, will be auto-populated in the challan (Form GST PMT-06), which needs to be paid by the taxpayer.
100% of the tax liability paid from Electronic Cash Ledger in Form GSTR-3B return for the preceding month, where the return is furnished monthly, will be auto-populated in the challan (Form GST PMT-06), which needs to be paid by the taxpayer.
Please note that when taxpayer exercises 35% challan option, no interest will be levied on short payment of liability for the selected month, if payment is made for the amount populated in Challan by 25th of the next month.
3.2.2. The Challan Amount Details section is auto-populated with details of tax paid in Form GSTR-3B of previous quarter and the challan amount as 35% of the tax paid in that quarter. Details will be auto populated, and the taxpayer will not be able to edit/delete the tax or challan amount details. Click GENERATE 35% CHALLAN button.
3.2.3. Taxpayer is navigated to the Create Challan page. Data related to Details of Deposit section is auto-populated on this page. Reason For Challan section displays the reason as ‘Monthly payment for quarterly return (35%challan)’. Select the mode of payment from Payment Modes and click GENERATE CHALLAN button to generate challan.
Note: In pre-login mode, re-enter the GSTIN or Other Id in the GSTIN/Other Id for Challan Generation field. Click the PROCEED button.
3.3.1 Select the Challan Type as Challan on self-assessment basis if applicable. Click the PROCEED button.
Note:
a. Taxpayer can self-assess their current month's liability (net of Input Tax credit) and can generate challan for the same.
b. In case of delayed payment (after due date of 25th of next month) or short payment of liability of that month, interest will be levied on payment made through 'Challan on self-assessment basis'.
3.3.2 The Create Challan page is displayed. The Reason is displayed as Monthly payment for quarterly return. Enter the challan details in the Details of Deposit section and select the mode of payment from list of Payment Modes displayed. Click GENERATE CHALLAN button to generate challan.
Note 1:
• You can click the EDIT REASON button/hyperlink to change the reason for generating the challan. Clicking the button/hyperlink will navigate to the Reason for Challan page.
• The Total Challan Amount field and Total Challan Amount (In words) fields will be auto-populated with total amount of payment to be made.
Note 2: In pre-login mode, re-enter the GSTIN or Other Id in the GSTIN/Other Id for Challan Generation field. Click the PROCEED button.
4. In case of challan generation for non-return liability
i. To generate the Challan, select Reason for Challan as Any other payment. Click the PROCEED button.
ii. To create challan, follow step 3.3.2. above.
Note :
a) In case taxpayer chooses Over The Counter payment mode, total tax amount cannot exceed Rs.10,000/- in a tax period. For making payment exceeding Rs. 10,000, select any other mode of payment.
b) In Over The Counter payment mode, total tax amount of all challans in a tax period cannot exceed Rs 10,000. Any number of challans can be generated in a tax period within this limit.
5(a). In case of E-Payment
i. To generate the Challan, select E-Payment under Payment Modes, enter amount details in Details of Deposit table and click the GENERATE CHALLAN button.
Note: In pre-login mode, re-enter the GSTIN or Other Id in the GSTIN/Other Id for Challan Generation field. Click the PROCEED button.
ii. A success message will be displayed.
Note 1: Challan generated will automatically expire after a period of 15 days from the date of challan generation if no payment is made against such challan.
Note 2: The MAKE PAYMENT button will be enabled only after selecting mode of e-payment.
Note 3: For detailed information on all modes of payment, kindly navigate to respective manuals:
a. Net Banking
b. BHIM UPI
c. Credit/Debit Card
5.(b). In case of Over-the-Counter payment:
To generate the Challan, follow steps mentioned above. Select Over The Counter under Payment Modes and enter amount details in Details of Deposit table. Click the GENERATE CHALLAN button. For detailed information on Over-the-Counter payment mode, kindly navigate here.
5.(c). In case of NEFT/RTGS payment:
To generate the Challan, follow steps mentioned above. Select NEFT/RTGS under Payment Modes and enter amount details in Details of Deposit table. Select the name of Remitting Bank. To generate the Challan, click the GENERATE CHALLAN button. For detailed information on NEFT/RTGS payment mode, kindly navigate here.
6. GST Challan generated can be downloaded by clicking the DOWNLOAD button.
Below is a sample screenshot of downloaded copy of challan generated.
Note: Challan generated will automatically expire after a period of 15 days from the date of its generation if no payment is made against such challan. This shall be applicable to all challans created under any payment mode.
To generate a Challan in post login mode on the GST portal using Advance Ruling Temp. ID, perform the following steps:
1. Access the portal https://www.gst.gov.in. The GST Home page is displayed on the screen. Login with valid credentials.
2. To generate a challan, navigate to Services > Payments > Create Challan option.
3. The Create Challan page is displayed with prefilled challan amount in Fee column of Rs. 5000 /- in each under IGST, CGST & SGST /UTGST head (excluding Cess head) and each field will be editable.
4. In Details of Deposit table, taxpayer can fill the amount in Fees column only.
5. For filing Advance Ruling application by the unregistered person using Temp. ID, the user can create a payment challan of Rs. 5,000/- each under IGST, CGST & SGST /UTGST head (excluding Cess head).
Fill the amount and select mode of payment from the Payment Modes list (refer steps 5a, 5b, 5c for making payment). Click on the GENERATE CHALLAN button to generate the challan.
Note 1: The SAVE button will be enabled only if challan amount entered by the taxpayer is exact Rs. 5,000/-in each Heads (IGST/CGST/(SGST/UTGST)
Note 2: If taxpayer try to enter any amount other than the amount Rs. 5,000 /- each under IGST/CGST/(SGST/UTGST) excluding Cess head, following error message will be displayed on the screen.
6. A success message will be displayed on the screen and payment challan will be created.
7. Generated Challan generated can be downloaded by clicking on DOWNLOAD button on Generate Challan page.
Sample of downloaded PDF of generated challan is as under.
