To pay any GST dues online, you first need to create GST payment challan documents in Form GST PMT-06 — the official payment instrument the GST portal requires before accepting your money. Whether you owe monthly tax, interest, a late fee or a penalty, the fastest way to create GST payment challan online in 2026 takes about five minutes once you know where to click. This guide walks you through the current process step by step. For more money topics, browse our personal finance guides.
What Is a GST Payment Challan (PMT-06)?
A GST challan is the official payment instrument for depositing any GST dues — tax, interest, penalty, fees or any other amount — into the government treasury, as administered by the Central Board of Indirect Taxes and Customs. It is generated online in Form GST PMT-06 on the GST portal. When you create GST payment challan records, two reference numbers matter:
- CPIN (Common Portal Identification Number): a 14-digit number generated the moment you create GST payment challan entries on the portal. It identifies your challan on the portal and is valid for 15 days — you must complete the payment within this window.
- CIN (Challan Identification Number): generated by your bank after the payment succeeds. This is the actual proof that the money reached the government, and only after the CIN is confirmed does the amount appear in your Electronic Cash Ledger.
Before You Start: What You Need
Keep these details ready before you create GST payment challan forms:
- Your GSTIN (15-digit Goods and Services Tax Identification Number) and your GST portal login credentials — username, password and the captcha shown at login.
- The tax period you are paying for (month and financial year) and the exact amounts under each head: CGST, SGST/UTGST, IGST and Cess, split further into tax, interest, penalty, fee or other amount as applicable.
- An active payment method: netbanking with an authorised bank, a debit/credit card, NEFT/RTGS access, or UPI where enabled.
How to Create GST Payment Challan Online: Step-by-Step
Step 1: Log in to the GST portal. Go to www.gst.gov.in, enter your username, password and captcha, and log in.
Step 2: Open Create Challan. On the dashboard, click Services → Payments → Create Challan — this is where you create GST payment challan drafts on the portal.
Step 3: Select the reason for the challan. Choose the applicable option — Monthly/Quarterly Payment, or Any Other Payment — and select the financial year and tax period (month) the payment relates to. Taxpayers under the QRMP scheme should select the monthly-payment-for-quarterly-return option.
Step 4: Enter the amounts. Fill in the liability under the correct heads — IGST, CGST, SGST/UTGST and Cess — and under each, the minor heads: tax, interest, penalty, fee or other amount. Double-check these figures; they must match what you will declare in your return. You can partially fill the form and Save it to finish later — a saved challan can be edited before you finalise it. Once generated, a challan is frozen and cannot be modified.
Step 5: Choose the payment mode. Pick one of the available modes (details in the table below), then click Generate Challan. The moment you create GST payment challan records in Form GST PMT-06, the portal issues the 14-digit CPIN. Download or print the challan for your records. See also our earlier GST payment challan guide for reference.
Step 6: Make the payment. If you chose netbanking, card or UPI, you are redirected to the bank’s payment gateway to authorise the transaction. If you chose NEFT/RTGS, a mandate form is generated alongside the challan — submit it to your bank and ensure the transfer is completed within the challan’s validity. For over-the-counter payments, visit an authorised bank branch.
Step 7: Get the CIN and check your ledger. On successful payment, the bank generates the CIN. The amount is then credited to your Electronic Cash Ledger (Form GST PMT-05), usually within a short period. Online payments are credited the same day, even if made after 8 pm. When you file your GSTR-3B, the portal automatically shows the available cash-ledger balance, which you use to offset your liability.
Step 8: Track if needed. To check a payment’s status later, go to Services → Payments → Track Payment Status and search with your CPIN or CIN.
What to Do After You Create GST Payment Challan and Pay
Once you create GST payment challan payments successfully and receive the CIN, save both the CPIN and CIN with your return paperwork. The credited amount stays in your Electronic Cash Ledger until you offset it against your GSTR-3B liability.
Payment Modes Available
| Mode | How it works | Limits |
|---|---|---|
| Netbanking | Pay through an authorised bank’s internet banking | No special limit |
| Debit/Credit card | Pay through an authorised bank’s card gateway | No special limit |
| NEFT/RTGS | Mandate form generated; pay from any bank | Complete within challan validity |
| UPI / BHIM UPI | Pay via UPI where enabled on the portal | Reported limit up to ₹1 lakh |
| Over-the-counter | Cash, cheque or demand draft at an authorised bank branch | Up to ₹10,000 per challan per tax period |
Note: where a commission is payable on a transaction, it is borne by the person making the payment.
Can You Create a Challan Without Logging In?
Yes. The portal also lets you create GST payment challan forms without logging in, for eligible payment situations. Go to www.gst.gov.in → Services → Payments → Create Challan, enter your GSTIN or other accepted ID (UIN, TRPID or TMPID) plus the captcha, fill in the tax liability details, authenticate with an OTP sent to the registered mobile number, and generate the challan. The 15-day validity applies here as well.
Common Errors and How to Fix Them
Most mistakes happen when taxpayers rush to create GST payment challan forms close to the due date. Here is how to fix the common ones:
Amount debited but no CIN received. Do not panic and do not pay again immediately. First wait for the bank reconciliation — statuses usually update near real time. If the CIN is still not generated or not communicated to the portal, you can file an electronic representation in Form GST PMT-07 through the portal, addressed to the bank or payment gateway.
Challan expired before payment. A CPIN is valid for 15 days. If the window lapses, the unused challan is purged and you simply generate a fresh one — no penalty for an expired unused challan itself.
Paid under the wrong head. If you deposited tax under the wrong major or minor head (e.g. SGST instead of CGST), approach your jurisdictional GST officer for a remedy; the portal does not let you edit a generated challan.
Portal is slow or throws errors. Try again after some time — the portal slows down around return due dates when traffic spikes. Never file a duplicate challan out of impatience; check the track-payment screen first.
Insufficient cash-ledger balance while filing GSTR-3B. Generate an additional PMT-06 challan for the shortfall and complete the payment before you can finish filing the return.
Frequently Asked Questions
What is the difference between CPIN and CIN?
The CPIN (14 digits) is generated by the GST portal when you create the challan; the CIN (17 digits, CPIN plus a 3-digit bank code) is generated by the bank after successful payment. The CPIN tracks the challan; the CIN proves the payment.
Can I pay GST with UPI?
UPI/BHIM UPI is available as an e-payment option where enabled on the portal, with a reported per-transaction limit of up to ₹1 lakh. Availability can vary by bank, so confirm the option appears at the payment step.
Can I edit a challan after generating it?
No. Once you create GST payment challan documents and click generate, they are frozen. You can only edit a challan while it is in the "saved" (not yet generated) state, and saved challans themselves persist only for a limited period — so finalise and generate promptly.
Where does my money go after payment?
It is credited to your Electronic Cash Ledger after the CIN is confirmed. This balance is then used to discharge your tax, interest, penalty or fee liability when you file returns like GSTR-3B.
The Bottom Line
To create GST payment challan documents in 2026 is a straightforward five-minute job: log in to gst.gov.in, open Services → Payments → Create Challan, enter your amounts under the right heads, pick a payment mode, generate the PMT-06 challan, and pay within 15 days. Keep the CIN safe — it is your proof of payment — and verify the credit in your Electronic Cash Ledger before filing your return. Bookmark this guide and explore our Money & Finance section so the next time you create GST payment challan forms, the due date feels routine instead of stressful.
