GST form guide · updated October 2026

PMT-06 explained: how to create and pay a GST challan

PMT-06 is the challan used to deposit money into your electronic cash ledger for GST. You generate it on the portal, choose the heads, and pay within 15 days. Once the bank confirms payment, a Challan Identification Number (CIN) is generated and the amount is credited to the cash ledger.

Get expert help →More guides

Creating the challan

Under Rule 87(2), a challan is generated on the portal, either after logging in or through the pre-login option using the GSTIN or a temporary ID. You enter amounts under each major head (IGST, CGST, SGST, cess) and minor head (tax, interest, penalty, fee, others). Each challan gets a Common Portal Identification Number (CPIN) and is valid for 15 days from generation.

Payment modes

  • Internet banking through authorised banks
  • Credit or debit card through authorised banks
  • UPI and IMPS
  • NEFT or RTGS from any bank, using the mandate form generated with the challan
  • Over the counter at authorised banks, limited to Rs. 10,000 per challan per tax period, except for specified government and recovery cases

CPIN, CIN and credit to the ledger

The CPIN identifies the challan before payment. After payment, the bank generates a CIN, which is the proof that the government received the money. The amount then appears in the cash ledger. If your account was debited but no CIN appeared or the ledger was not credited, file PMT-07 with the bank reference details.

Uses and common mistakes

PMT-06 is used for monthly payments under QRMP, for CMP-08 by composition taxpayers, for DRC-03 voluntary payments and pre-deposits, and to top up the ledger before filing GSTR-3B. A challan expires after 15 days; for NEFT or RTGS, the transfer must reach the bank within the validity period.

Typical errors are wrong heads, wrong minor head (for example interest put under tax), and paying an expired challan by NEFT. Wrong head deposits can be corrected through PMT-09. A professional can prepare the challan along with the return computation so the amount matches what the return needs.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

PMT-06 challan — FAQs

How long is a GST challan valid?+
15 days from the date it is generated.
What is the difference between CPIN and CIN?+
CPIN is generated when the challan is created; CIN is generated after successful payment and confirms the money reached the government.
Is there a limit on over-the-counter GST payment?+
Yes. Over-the-counter payment is limited to Rs. 10,000 per challan per tax period, with exceptions for specified government and recovery cases.
Can I pay GST through UPI?+
Yes. UPI and IMPS are among the permitted payment modes for a PMT-06 challan.
Get help in your city

Tell us about the GST issue. We’ll take it from here.

Share a few details and a GST expert calls you back — usually within 10 minutes during working hours.

✓ Free review of your notice or order
✓ No payment until we confirm we can take the case
✓ Your representative follows up with the officer in your city

Resolve my GST issue

We’ll reach you on WhatsApp or call +91 63677 44602. No spam.

+91
✓

Got it — sending your details.

WhatsApp will open with your details pre-filled — just hit send. We’ll reach you on +91 63677 44602 shortly.