Generation of challan for payment of tax, interest, penalty or fee :
Any person, or a person on his behalf, shall generate a challan in form GST PMT-06 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount – Rule 3(2) of Payment Rules.
The deposit under rule 3(2) shall be made through any of the following modes – (i) Internet Banking through authorized banks (ii) Credit card or Debit card through the authorised bank (iii) National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank (iv) Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft – Rule 3(3) of Payment Rules.