Create a Challan and Pay Tax

Basics of PMT-06

What is PMT-06?

The PMT-06 challan has to be generated before making payment of the net tax liability by the registered person. Once the details are entered on the challan, a Challan Portal Identification Number (CPIN) is generated on the GST portal. Upon the payment, a Challan Identification Number (CIN) is shared by the bank for any mode of payment such as online or over the counter. The CIN needs to be mentioned back in form GST PMT-06 (challan).

The challan in PMT-06 once generated would be valid for only 15 days to complete any pending payment, if any. A registered person can submit the challan application on the GST portal within 24 hours of paying tax. If the concerned bank does not share the CIN, a complaint would be forwarded by the GST portal to the concerned bank, and an intimation would also be provided to the registered person.

• Generate Challan

• Make Challan Payment

Guide to Create Challan & Pay Tax using PMT-06

Step 1: Login

Login to ClearTax GST Desktop app and click on ‘File GST Returns’

Step 2: Select PMT-06

Select a ‘PMT-06’ to create & pay your challans.

Step 3: Select Business

Select a ‘Business’ to proceed.

Step 4: Select Return Period

Select the ‘Return Period’ to create a challan and click on the ‘Proceed’.

Click on ‘Refresh Ledger Balance from GSTN’ button to refresh your balance

Step 5: Select Option to create challan

There are 3 ways to create a challan for payment of tax due:

• Self Assessment

• 35% challan option

• Help me calculate tax

Self Assessment

Step 1: Select Payment Mode

Under the ‘Self Assessment’ method, enter the self-assessed values and select the ‘Payment Mode’ and click on ‘Generate Challan’.

Please wait while the challan is being created.

Step 2: Download Challan

To make the payment, click on ‘Make Payment’. To create a new challan, click on ‘Create New Challan’. To download the generated challan, click on ‘Download Challan’ under ‘Email Challan’.

35% Challan

Step 1: Select Payment Mode

Select the ‘35% Challan’ and then select the ‘Payment Mode’ and click on ‘Generate Challan’

Please wait while the challan is being created.

Step 2: Download Challan

To make the payment, click on ‘Make Payment’. To download the generated challan, click on ‘Download Challan’ under ‘Email Challan’

Help me Calculate Tax

‘Help me calculate Tax’ is useful when the user wants ClearTax to do the offset calculation for self-assessed tax payment.

• First Month

• Second & Third Month

First Month:

Step 1: Click on Net Tax

Fill in the Tax Liability & ITC details then click on ‘Refresh Ledger Balance’ and click on ‘Calculate Net Tax’.

Step 2: Proceed

The ‘Net Tax Payable’ will be calculated and click on ‘Proceed to Create Challan’ to create the challan and click on ‘View tax calculations’ to view the tax calculation.

You can view the Tax Calculation as per ‘ClearTax’s & GSTN’s logic’

Step 3: Select Payment Mode

The Challan will be updated accordingly then select the ‘Payment Mode’ and click on ‘Generate Challan’

Step 4: Submit on GSTN

Enter the GSTN credentials and click on ‘Save my username and password’ to save the credentials for future and click on ‘Submit’ to proceed.

Enter the CAPTCHA and click on ‘Submit’ to proceed

Second & Third Month:

For Example: If Tax paid for the first month was ₹ 30,087 & Total Tax due for first & second month is ₹1,08,435.Then, ClearTax will offset the ITC & Tax paid earlier & show the Net Tax Payable i.e ₹(1,08,435 - 30,087) = ₹ 78,356

Step 1: Proceed

Now click on ‘Proceed to create challan’ to create a challan & make payment for the 2nd Month.

Step 2: Download Challan

To make the payment, click on ‘Make Payment’. To create a new challan, click on ‘Create New Challan’. To download the generated challan, click on ‘Download Challan’ under ‘Email Challan’.

Step 3: Click Proceed to Payment

Click on ‘Make Payment’ and select a ‘Bank’ and click on ‘Proceed to Payment’

Enter the required details.

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