Challan Identification Number confirms tax payment realization and credit and is communicated to taxpayer and GSTN. A Challan Identification Number (CIN) is generated by an authorized bank or the Reserve Bank of India when a taxpayer's remittance is received and credited to the relevant government account; it indicates realization of the payment and is communicated to both the taxpayer and the GSTN to support reconciliation and verification of payment status.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Challan Identification Number confirms tax payment realization and credit and is communicated to taxpayer and GSTN.
A Challan Identification Number (CIN) is generated by an authorized bank or the Reserve Bank of India when a taxpayer's remittance is received and credited to the relevant government account; it indicates realization of the payment and is communicated to both the taxpayer and the GSTN to support reconciliation and verification of payment status.
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