A generated challan is not proof of a completed deposit
CGST rule 87 separates PMT-06 challan generation, successful bank credit, Challan Identification Number generation and electronic cash-ledger credit. The rule gives a generated PMT-06 challan a fifteen-day validity period. A downloaded challan or bank instruction alone does not establish that the cash ledger was credited. Preserve the identifiers and status of each stage rather than treating every payment screenshot as the same evidence.
Read the applicable text: CBIC: CGST rule 87(2), (6), (7) and (8) CBIC: Notification 14/2022–Central Tax, payment-rule and form amendments.
Fix the taxpayer, heads and amount before payment
Check the GSTIN, intended amount and the tax, interest, penalty, fee or other allocation in the challan. Obtain the actual generated document and its displayed expiry information. A validity period is not an extension of the underlying return or tax-payment due date. Use an internal lead time that allows for bank and reconciliation issues; do not deliberately wait for the final available moment.
Follow the settlement trail
Rule 87(6) links CIN generation to successful credit to the concerned Government account in the authorised bank, and sub-rule (7) links the ledger credit to receipt of CIN from the collecting bank. Match the challan, bank transaction reference, CIN, receipt and cash-ledger entry. A CPIN used to identify the generated challan should not be presented as proof that the later settlement and credit occurred.
Investigate a debit without the expected credit
Rule 87(8) permits electronic representation in PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated, where the bank account was debited but CIN was not generated, or was generated without communication to the portal. Preserve the relevant debit, challan and gateway evidence. The 2022 amendment updated payment-related forms, so use current official fields rather than copying an old form layout. Do not claim that submitting a representation itself credits the ledger or resolves the underlying liability.
Keep deposit and liability discharge separate
The electronic cash ledger records credits and debits for payments from that ledger. Reconcile the deposit to its actual application against liability. An available balance can remain unutilised; an attempted return offset can fail. This guide addresses the evidence chain and does not determine interest consequences for every delay or prescribe a universal cure period. Check the actual return and liability records before stating that tax has been paid or a period is fully settled.
Prevent duplicate deposits and duplicate accounting
When status is delayed, a second challan may create a real second deposit if both payments succeed. Identify whether the first instruction failed, reversed or eventually settled before explaining the final balance. Conversely, two bank screenshots of the same transaction are not two deposits. Preserve the source transaction once and link all status evidence to it. Any later transfer or refund of excess cash follows its own supported procedure.
Review payment modes and charges on their own facts
Use a mode currently supported under the applicable rule and official portal. This article does not treat an old list of bank options as exhaustive. The explanation to rule 87(3) places any commission for the challan payment on the person making the payment. Reconcile separately evidenced bank charges or commission from the amount actually credited, and check their applicable accounting treatment. Do not explain an unexpected short credit by inventing a statutory deduction from the challan amount.
Six worked illustrations
All facts and amounts are fictional. Calculations illustrate the stated assumptions, not a predetermined legal outcome.
Illustrative example 1: Challan generated but no settlement
A PMT-06 challan is generated for ₹200,000. No bank debit, CIN or ledger credit is evidenced. Verified new deposit is zero at review, with ₹200,000 still only the intended deposit amount. This does not decide the underlying liability or its due date.
Illustrative example 2: Bank charge and credited amount
The bank statement shows ₹100,050 debited, comprising a supported ₹100,000 deposit and separate ₹50 bank charge. If CIN and ledger evidence confirm ₹100,000, reconcile that ledger credit to the deposit component, not the full bank debit.
Illustrative example 3: A debit still needs investigation
A ₹150,000 bank debit is recorded, but no CIN or cash-ledger credit is available. The unresolved payment-reconciliation amount is ₹150,000. Preserve the evidence for the rule 87(8) representation rather than posting an assumed completed ledger credit.
Illustrative example 4: Two successful deposits
A delayed-status payment of ₹80,000 is repeated for ₹80,000 and both are ultimately confirmed as credited. Total deposits are ₹160,000. If ₹80,000 is then validly applied to liability and there are no other movements, cash-ledger balance is ₹80,000. The second credit is real cash, not an additional liability payment automatically.
Illustrative example 5: Credit and offset are different stages
Confirmed ledger credit is ₹250,000 and a supported liability debit is ₹220,000. With no other movements, ₹30,000 remains in the cash ledger. The credit alone should not be described as ₹250,000 of liability already discharged.
Illustrative example 6: Do not ignore the displayed expiry
Assume the generated challan shows expiry on 20 November 2026 and payment is proposed on 22 November. The proposed action is 2 calendar days after that displayed date. Check and regenerate through the supported process as necessary; the example does not create a two-day grace period or alter the tax due date.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | Confirm the intended liability | GSTIN, period and applicable payment requirement. |
| 2 | Review the generated challan | PMT-06 amount, heads, CPIN and displayed validity. |
| 3 | Calendar the underlying due date separately | No assumption that challan validity extends liability time. |
| 4 | Identify the actual bank transaction | Debit, reference and any separately evidenced charge. |
| 5 | Verify CIN | Successful credit and collecting-bank acknowledgement. |
| 6 | Match the cash-ledger receipt | CIN-linked credit and correct taxpayer/head records. |
| 7 | Investigate missing communication | Supported PMT-07 representation and bank/gateway trail. |
| 8 | Reconcile duplicate or reversed attempts | Unique transactions, reversals and successful credits. |
| 9 | Check the liability offset | Actual cash-ledger debit and return/liability evidence. |
| 10 | Close outstanding balances | Unutilised cash, pending credit enquiries and separate next steps. |
Sixteen practitioner FAQs
1. Does generating PMT-06 prove payment?
No. Verify settlement and the subsequent evidence chain.
2. What validity period does rule 87 state?
Fifteen days for the generated challan.
3. Does that extend the underlying tax due date?
No. Keep the due-date review separate.
4. Is CPIN the same evidence as CIN?
No. Distinguish the challan identifier from settlement-related CIN evidence.
5. When does the rule link CIN generation to payment?
On successful credit to the concerned Government account as stated in sub-rule (6).
6. What supports cash-ledger credit?
Sub-rule (7) addresses receipt of CIN and the resulting ledger credit/receipt.
7. Does a bank debit alone prove the portal was credited?
No. Reconcile the bank and portal stages.
8. What route does rule 87(8) provide?
Electronic PMT-07 representation through the common portal to the initiating bank or electronic gateway for the specified debit/CIN communication problem.
9. Does submitting PMT-07 itself settle the liability?
No. Verify the actual outcome.
10. Should old PMT-07 layouts be assumed current?
No. Payment-related forms were amended; use current official requirements.
11. Can repeating a delayed payment create excess cash?
Yes, if both attempts actually settle.
12. Are two screenshots necessarily two payments?
No. Match unique transaction references.
13. Does ledger credit automatically equal liability discharge?
No. Check the actual debit or offset.
14. Can bank charges be silently treated as tax credit?
No. Reconcile supported charges separately.
15. Does this guide prescribe universal interest relief?
No. The actual facts and applicable provisions control that issue.
16. What should a final reconciliation prove?
Intended amount, successful deposit, ledger credit, liability debit and remaining balance.
Official sources
CBIC: CGST rule 87(2), (6), (7) and (8) CBIC: Notification 14/2022–Central Tax, payment-rule and form amendments