A GST challan is Form PMT-06, generated on the GST portal to deposit tax, interest, penalty, fee or other amounts. The money paid through it is credited to your electronic cash ledger, from where it is used to settle liabilities.
You create the challan by entering amounts against each head, such as CGST tax, SGST interest or IGST penalty. On saving, the portal gives a CPIN (Common Portal Identification Number). After the bank confirms payment, a CIN (Challan Identification Number) is generated, and only then is the amount credited to the cash ledger.
If you paid under CGST instead of IGST, or under interest instead of tax, the amount stays in the cash ledger under that head. Form PMT-09 lets you transfer it to the correct head, and the law also allows transfers to another GSTIN under the same PAN.
Paying the challan does not by itself discharge liability. You still need to file the return or DRC-03 that offsets the cash against the liability. Many demand notices arise because cash sat unused in the ledger.
Want your returns filed and reconciled every month without mismatch notices? Our team handles it end to end. 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.
Share a few details and a GST expert calls you back — usually within 10 minutes during working hours.
We’ll reach you on WhatsApp or call +91 63677 44602. No spam.
WhatsApp will open with your details pre-filled — just hit send. We’ll reach you on +91 63677 44602 shortly.