GST PMT-06 35% Option Challan Enabled on GST Portal

The reason for challan can be selected from the Reason for Challan page (Services -> Payments -> Create Challan). This page displays reason as Monthly payment for quarterly return and Any other payment.

• For taxpayer filing GSTR-3B on quarterly basis and intending to make payment for first and second months of the quarter, please select reason as Monthly Payment for quarterly return.
• Please select the Financial year and period from the dropdown and select challan type as 35%challan or Challan on self-assessment basis.

35% Challan

• 35% of the tax liability paid from cash ledger in GSTR-3B for the preceding quarter where the return is furnished quarterly shall be auto-populated which needs to be paid.
• 100% of the tax liability paid from cash ledger in GSTR-3B return for the preceding month where the return is furnished monthly shall be auto-populated which needs to be paid.
• Please note that when taxpayer exercises 35%challan option, No interest shall be levied for the selected month if payment is made by 25th of the next month.

Challan on Self-Assessment Basis

• Taxpayer can self-assess his current month’s liability (net of Input Tax credit) and shall generate challan for the same.
• Interest will be levied on payment made through ‘Challan on self-assessment basis’ (other than 35% challan) in case of delayed payment (after due date of 25th of next month) or short payment.

Note: For taxpayers whose AATO is greater than ₹5Cr., the filing preference shall be monthly only, and they will not be able to generate challan with ‘Monthly payment for quarterly return’ reason.