GST Compliance – Create Challan (Pre-Login)

Create Challan (Pre-Login)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the GST Act/Rules, CBIC instructions, and GSTN updates.

✍️ Preface

The Challan (Form GST PMT-06) is the prescribed form for payment of GST, interest, penalty, fees, and other dues. The GST Portal provides the facility to generate Challan even without login (pre-login mode). This allows unregistered users, registered taxpayers, and applicants (like Advance Ruling Temp ID holders) to make payments easily.

This manual consolidates the law basis, step-wise challan creation process, types of challans under QRMP scheme, payment modes, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Basis & Applicability

2. Step-by-Step Process to Create Challan (Pre-Login)

3. Types of Challans – QRMP Scheme

4. Payment Modes

5. Validity & Expiry of Challan

6. FAQs (with Basis)

7. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis & Applicability

• Section 49, CGST Act, 2017 – Payment of tax, interest, penalty, fee or any other amount.

• Rule 87, CGST Rules, 2017 – Electronic Cash Ledger and challan generation.

• GSTN Guidelines – Online challan (Form GST PMT-06) is mandatory; physical challans not allowed.

🛠️ 2. Step-by-Step Process to Create Challan (Pre-Login)

As per GST Portal Manual:

1. Go to www.gst.gov.in.

2. Navigate: Services > Payments > Create Challan.

3. Enter GSTIN/Other ID/Advance Ruling Temp ID → Click PROCEED.

4. Select Reason for Challan:

   • Monthly payment for quarterly return (MPQR) under QRMP.

   • Any other payment.

5. If MPQR selected:

   • Enter Financial Year, Period.

   • Select Challan Type:

     • 35% Challan (Fixed Sum Method) – auto-populated at 35% of previous quarter liability.

     • Self-Assessment Challan – enter self-assessed liability.

6. If Any Other Payment selected → directly proceed to challan creation.

7. Enter amounts under Details of Deposit (IGST/CGST/SGST/UTGST/Comp. Cess).

8. Select Mode of Payment: Net Banking / Debit-Credit Card / UPI / NEFT-RTGS / OTC (≤ ₹10,000 per challan).

9. Click GENERATE CHALLAN.

10. Download challan copy (CPIN generated).

📌 3. Types of Challans – QRMP Scheme

• 35% Challan (Fixed Sum Method):

  • Auto-populated, non-editable.

  • 35% of cash liability paid in last filed GSTR-3B (quarterly).

  • 100% of last month’s cash liability (if monthly filer earlier).

  • No interest if paid by 25th of next month.

• Self-Assessment Basis:

  • Enter net liability after ITC adjustment.

  • Interest payable on short/late payment.

📌 4. Payment Modes

• E-Payment: Net Banking, Credit/Debit Cards, UPI.

• NEFT/RTGS: Through selected banks.

• Over The Counter (OTC): Limited to ₹10,000 per challan per period.

📌 5. Validity & Expiry of Challan

• CPIN validity: 15 days from generation.

• Expired challan cannot be used → must generate fresh challan.

• CIN generated by bank is proof of payment credited to cash ledger.

❓ 6. FAQs (with Basis)

Q1. Can GST be paid with physical challan?
No, only online challan through GST Portal is valid. (FAQ 2)

Q2. How many challans can I create in a day?
Unlimited. (FAQ 5)

Q3. Can challan amount be changed at bank portal?
No, new challan must be generated. (FAQ 6)

Q4. What is CPIN, CIN, BRN?

• CPIN: Portal number at challan generation.

• CIN: Generated by bank after payment – proof of credit.

• BRN: Bank transaction number. (FAQ 9)

Q5. Can challan be cancelled?
No, but it expires automatically after 15 days. (FAQ 14)

Q6. What are reasons for challan?

• Monthly Payment for Quarterly Return (MPQR).

• Any Other Payment. (FAQ 16)

✅ 7. Compliance Checklist (Fillable Format)