Challan for deposit of goods and services tax

Section 87(2): GST Payment Challan (Form GST PMT-06)

This document outlines Form GST PMT-06, a challan used for depositing Goods and Services Tax (GST) as per rule 87(2). The form includes details such as the Challan Payment Identification Number (CPIN), GST Identification Number (GSTIN), legal name, and address of the taxpayer. It also captures contact details like email and mobile number. The form is designed to record various payment components including tax, interest, penalty, fee, and other charges, categorized under major heads like Central Tax, Integrated Tax, CESS, State Tax, and UT Tax, with the total amount calculated and displayed both numerically and in words. The form provides multiple payment modes including e-payment (credit/debit card, net banking, UPI), over-the-counter (OTC) payments, and Immediate Payment Service (IMPS), with specific fields for bank details and transaction information. It lists the remitting bank, beneficiary details, and the Reserve Bank of India as the beneficiary bank. The form also includes sections for depositor particulars and requires a signature and date. After payment, details such as the bank reference number, payment date, and bank acknowledgment number are recorded. The note clarifies that bank charges are separate and that UTR stands for Unique Transaction Number used in NEFT/RTGS payments.