How to generate Challan for making payments without logging onto the GST Portal?

Follow these steps to create and print a Challan without logging into the GST Portal:

1.Go to the address https://www.gst.gov.in/. The Home page for GST is shown. Navigate to Services > Payments > Create Challan option.

2. The page called “Create Challan” is shown. Put your GSTIN or Other Id in the GSTIN/Other Id field.. In the Type the characters as displayed below field, enter the captcha text. Click the PROCEED button.

3. The page called “Reason for Challan” is shown. Choose either Monthly payment for quarterly return or Any other payment as the reason for the payment.

Note:

For taxpayers who fill out Form GSTR-3B every three months (under the QRMP Scheme) and want to pay for the first and second months of the quarter, choose “Monthly Payment for quarterly return” as the reason.
When you choose Monthly payment for quarterly returns, the Financial Year, Period, and Challan Type fields will show up.
If you choose Any other payment option, you go straight to the page where you can create a challan.
If a taxpayer chooses to file every month, they won’t be able to make a challan with the reason “Monthly payment for quarterly return.”

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

3.1. Choose “Monthly payment for quarterly return” as the reason. From the drop-down list for Financial Year and Period, choose the Financial Year and Period for which you want to make the challan.

3.2. 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’.

When you choose 35% Challan as the Challan Type:
When the return is due every three months, 35% of the tax paid from the Electronic Cash Ledger in Form GSTR-3B of the previous quarter will be filled in automatically on the challan (Form GST PMT-06), which the taxpayer must pay.
100% of the tax liability paid from the Electronic Cash Ledger in the Form GSTR-3B return for the previous month will be automatically filled in on the challan (Form GST PMT-06), which the taxpayer needs to pay.
Please note that if a taxpayer chooses the 35% challan option, there will be no interest charged on a short payment of liability for the chosen month if the amount on the challan is paid by the 25th of the following month.
Selecting 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.
Interest will be added to payments made through “Challan on self-assessment basis” if they are late (after the due date of the 25th of the next month) or don’t cover the full amount owed for that month.

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’.

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

3.2.1 (b). The Challan Amount Details section is automatically filled in with information about the tax paid in the previous quarter’s Form GSTR-3B, and the challan amount is calculated as 35% of the tax paid in that quarter. Details will be filled in automatically, and the taxpayer won’t be able to change or delete information about the tax or challan amount.Click GENERATE 35% CHALLAN button.

3.2.1 (c) (c). The taxpayer is taken to the page where they can make a Challan. On this page, information about the Details of Deposit section is filled in automatically. In the section called “Reason of Challan,” it says “Monthly payment for quarterly return (35%challan).” Choose how you want to pay, and then click on Generate CHALLAN. This makes the Challan.

Note:

You can change the reason why the challan was made by clicking the EDIT REASON button. If you click the button, the Reason for Challan page will come up.
In the Pre-login method, a challan cannot be saved by the taxpayer.

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

3.2.2 (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 cannot save a challan in Pre-login method.

4. The page called “Create Challan” is shown. Enter the details of the challan in the Details of Deposit section and choose the payment method from the list of Payment Modes.

Note:

In Pre-login method, the taxpayer can’t save a challan. On the Create Challan page, you can find out more about the reason for the challan. You can change the reason why the challan was made by clicking the EDIT REASON button. It takes you back to the page about the Reason of Challan.

You can enter any amount, no matter how much you owe. This will change your Electronic Cash Ledger, which you can use later.
The Total Challan Amount field and Total Challan Amount (In words) fields are auto-populated with total amount of payment to be made.

Note:
On the Create Challan page, if the Payment mode is Over The Counter and the Reason for Challan is “Any other payment,” the total tax amount cannot be more than Rs.10,000/-.

The total value of all challans during the time period in question should not be more than Rs.10,000/-. For example, if a taxpayer makes a challan for Rs.5,000/- through OTC and then makes another challan for Rs.6,000/- in the same month, an error will be shown.