Answer

1. F

   Facts

   PMT-06 is the online challan used to deposit money into your electronic cash ledger. You create it on the GST portal, choose the tax heads and amounts, and pay. The money sits in the cash ledger until it is used in a return.

2. P

   Provisions and law

   • Sec 49(1), CGST Act 2017Every deposit of tax, interest, penalty, fee or other amount is credited to the electronic cash ledger
   • Rule 87, CGST Rules 2017Electronic cash ledger in PMT-05, challan PMT-06 valid for 15 days, payment modes, CIN, PMT-07 for failed credits and PMT-09 transfers
3. A

   Analysis

   Go to Services, Payments, Create Challan, and enter amounts under IGST, CGST, SGST or UTGST and cess, each split into tax, interest, penalty, fee and others. Example: a trader owes Rs 20,000 CGST and Rs 20,000 SGST for GSTR-3B; he creates a challan for these amounts, pays by net banking and then offsets them in GSTR-3B. A challan number called CPIN is generated for each challan.

4. C

   Conclusion

   1. 1Log in at gst.gov.in
   2. 2Go to Services, Payments, Create Challan
   3. 3Enter amounts under the right heads
   4. 4Choose a payment mode and generate the challan
   5. 5Pay and check the cash ledger

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.