GST PMT-06 challan sets required fields and payment modes for deposit of goods and services tax. Form GST PMT-06 is the prescribed challan for GST deposits requiring CPIN, GSTIN, taxpayer and depositor details, and an itemised monetary breakdown by tax components and by Tax, Interest, Penalty, Fee and Others, with total amount. It specifies selectable payment modes (e-payment, OTC, cash), instrument particulars for cheque/DD/NEFT-RTGS, remitting bank and beneficiary account/IFSC, and requires paid-challan bank reconciliation data including BRN/UTR/CIN and bank acknowledgement. Notification No. 14/2022-Central Tax is cited for further amendment.
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Provisions expressly mentioned in the judgment/order text.
GST PMT-06 challan sets required fields and payment modes for deposit of goods and services tax.
Form GST PMT-06 is the prescribed challan for GST deposits requiring CPIN, GSTIN, taxpayer and depositor details, and an itemised monetary breakdown by tax components and by Tax, Interest, Penalty, Fee and Others, with total amount. It specifies selectable payment modes (e-payment, OTC, cash), instrument particulars for cheque/DD/NEFT-RTGS, remitting bank and beneficiary account/IFSC, and requires paid-challan bank reconciliation data including BRN/UTR/CIN and bank acknowledgement. Notification No. 14/2022-Central Tax is cited for further amendment.
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