• A registered taxable person, or any other person paying on his behalf, shall generate a challan in FORM GST PMT-06 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount and pay the amount through the following means:
    1. Internet banking through authorized bank;
    2. Credit/debit card through the authorized bank;
    3. National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank;
    4. Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft.
  • The restriction of deposits upto ten thousand rupees per challan per tax period, by cash, cheque or demand draft is not applicable to the deposit made by:
    1. Government Departments or any other deposit to be made by persons as may be notified by the Board/Commissioner (SGST) in this behalf;
    2. Proper officer or any other officer authorized to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;
    3. Proper officer or any other officer authorized for the amounts collected by way of cash or cheque, demand draft during any investigation or enforcement activity or any ad hoc deposit:
  • The challan FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.