Create Challan (Post Login)

How is a Challan generated for making payments post logging onto the GST Portal?

To create and generate a Challan, post logging onto the GST Portal, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login with valid credentials and then navigate to Services > Payments > Create Challan option.

2. The Reason for Challan page is displayed. Select the reason as Monthly payment for quarterly return or Any other payment.

Note:

For taxpayer filing Form GSTR-3B on quarterly basis (under QRMP Scheme) and intending to make payment for first and second months of the quarter, please select reason as Monthly Payment for quarterly return.

Selecting Monthly payment for quarterly returns displays the Financial Year, Period and Challan Type fields.
Selecting Any other payment option directly takes you to the Create Challan page.
For taxpayers who have selected the filing preference as monthly, they will not be able to generate challan with ‘Monthly payment for quarterly return’ reason.
You can click the VIEW LEDGER BALANCE to view the Cash and Credit ledger balance as on date.

For taxpayer filing Form GSTR-3B on quarterly basis (under QRMP Scheme):

2.1. 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.

2.2. Select the Challan Type as 35% Challan or Challan on self-assessment basis as applicable. Click the PROCEED button.

Note:

Selecting the Challan Type as 35% Challan:
- 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.
Selecting the Challan Type as Challan on Self-Assessment Basis:
- Taxpayer can self-assess their current month’s liability (net of Input Tax credit) and can generate challan for the same.
- 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’.

2.2.1 (a). A sample screenshot has been provided below, when you select Challan Type as 35% Challan.

2.2.1 (b). 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.

2.2.1 (c). Taxpayer is navigated to the Create Challan Page. Data related to Details of Deposit section is auto populated on this page. Reason of challan section displays the reason as ‘Monthly payment for quarterly return (35%challan). Select the payment mode and click Generate CHALLAN. The Challan is generated.

Note:

You can click the EDIT REASON button to change the reason for generating the challan. Clicking the button will display the Reason for Challan page
The taxpayer cannot save a challan in Pre-login method.

2.2.2 (a). A sample screen shot has been provided below when you select Challan Type as Challan on self-assessment basis.

2.2.2 (b). Taxpayer is navigated to the Create Challan Page.

Note:

You can click the EDIT REASON button to change the reason for generating the challan. Clicking the button will display the Reason for Challan page.
The taxpayer can save a challan in Post-login method. However, taxpayer cannot save a challan in Pre-login method.

3. The Create Challan page is displayed. Enter the challan details in the Details of Deposit section and select the mode of payment from the Payment Modes displayed.

Note:

The taxpayer can save a challan in Post-login method. However, taxpayer cannot save a challan in Pre-login method.
Reason for challan details will be shown on the Create Challan page. You can click the EDIT REASON to change the reason for generating the challan. It will take you back to the Reason of Challan page.