You open the GST portal to pay ₹42,000 in tax. Your bank confirms the transaction, and the money appears in the electronic cash ledger. So why does GSTR-3B still show tax payable? Because depositing money and discharging GST liability are different steps. The deposit is made through a PMT-06 challan; the liability is then adjusted in the applicable return or payment process. This guide explains both steps, the due dates, and what to do when a payment goes wrong.
At a glance: PMT-06 creates a deposit in your electronic cash ledger. GSTR-3B is where regular taxpayers discharge their reported liability using eligible input tax credit (ITC) and cash. DRC-03 has a different role for specified payments outside the normal return flow; PMT-09 reallocates available cash-ledger balances. Always check your current return-period dashboard for extensions or special directions.
Understanding the three GST ledgers before you pay
The GST portal maintains three distinct records. They may appear related, but they do different jobs:
| GST ledger | What it records | Practical use |
|---|---|---|
Electronic cash ledger | Deposits and cash available under IGST, CGST, SGST/UTGST, cess and payment categories | Funds eligible liabilities when debited |
Electronic credit ledger | Eligible input tax credit (ITC) | Can be used against eligible output tax, subject to set-off rules; not generally for interest, late fee or penalty |
Electronic liability register | Tax and other liabilities and their discharge | Shows what remains payable or has been adjusted |
Consider a business with output GST of ₹60,000 and eligible ITC of ₹38,000. If the applicable utilisation rules permit the entire ITC adjustment, it needs ₹22,000 from the cash ledger. Depositing ₹22,000 by itself does not finish the GSTR-3B process: the return must be completed and liability offset.
Read the GSTR-3B filing guide for reconciliation and return preparation.
PMT-06 challan: how to deposit GST online
Form GST PMT-06 is the challan used to deposit funds into the electronic cash ledger. This is useful for regular GSTR-3B payments, QRMP monthly deposits and other cash-ledger requirements. The challan is a payment instrument, not a GST return.
Create and pay a GST PMT-06 challan
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Check your ledger
Sign in at the official GST portal Official ↗ and review your electronic cash ledger before depositing more money.
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Open challan creation
Go to Services → Payments → Create Challan. Where available, a return's payment screen can generate the required challan directly.
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Enter the amounts
Select the applicable major and minor heads, such as IGST tax, CGST tax, SGST tax, interest or fee. Check GSTIN and figures carefully.
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Choose a payment option
Select the enabled bank/payment facility and follow the portal instructions. For NEFT/RTGS, use the portal-generated mandate and reference particulars.
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Generate CPIN
Save the challan and its Common Portal Identification Number (CPIN). A generated challan is ordinarily valid for 15 days.
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Complete payment
Pay through the selected channel. After successful bank and portal confirmation, obtain the Challan Identification Number (CIN).
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Verify the credit
Open Services → Ledgers → Electronic Cash Ledger to confirm the correct GSTIN, head and amount were credited.
CPIN versus CIN: don't confuse the two
CPIN identifies the generated challan before payment. CIN is assigned once payment succeeds and is reported by the bank/payment system. Keep the challan, CIN, bank transaction reference and cash-ledger entry together for future reconciliation.
If the challan expires before you pay, generate a new one rather than reusing an expired CPIN. If a payment is debited but no CIN or ledger credit appears, first check payment status and the GST portal's grievance procedure; do not immediately make a duplicate payment.
GST payment modes: what is actually available?
| Mode | When to use it | Caution |
|---|---|---|
Net banking / e-payment | Through banks enabled on the GST portal | Bank availability depends on the portal's current payment options |
NEFT / RTGS | When using a portal-generated mandate | Follow the stated validity and transfer-reference requirements |
Over-the-counter payment | Where enabled through authorised bank channels | Subject to the prescribed eligibility and cash-payment restrictions |
Other electronic payment modes | Only where shown as available for your GSTIN/challan | Do not assume every card, UPI or bank option is always enabled |
The mode presented on the live payment screen governs what you can use. See the official GST portal payment guidance Official ↗.
How to complete GST payment in GSTR-3B
Once your cash ledger has enough funds, you still need to discharge the return liability.
- Log in and open Services → Returns → Returns Dashboard.
- Choose the correct financial year and tax period, then open GSTR-3B.
- Reconcile sales, reverse-charge liabilities where applicable, eligible ITC and adjustments with your books and the relevant portal data.
- Preview the liability and the available electronic credit and cash balances.
- Review the proposed utilisation of ITC and cash according to the applicable set-off sequence. Generate a challan if additional cash is required.
- Use the return's payment/offset mechanism to discharge the liability. Complete validation and filing with the permitted verification method.
- Download the filed return acknowledgement and check the cash ledger and liability register.
Before generating PMT-06, check the existing balance under each head, not just the grand total. ₹10,000 under CGST does not automatically pay a ₹10,000 IGST cash liability. If the deposited balance remains unutilised and is in the wrong head, PMT-09 may help.
GST payment due dates: monthly, QRMP and composition
The applicable date depends on your filing category and any valid extension. A payment made into the ledger earlier is not a substitute for filing the relevant return.
| Taxpayer / payment | Ordinary deadline | Key detail |
|---|---|---|
Regular monthly GSTR-3B | 20th of the following month | Verify any notified extension for the relevant period |
QRMP: first and second months | 25th of the following month for PMT-06, where payment is required | Fixed-sum or self-assessment method; exceptions may apply |
QRMP: quarterly GSTR-3B | 22nd or 24th of the month after the quarter | State/UT grouping determines the normal date |
Composition taxpayer CMP-08 | 18th of the month following the quarter | Separate composition payment statement |
Example: A QRMP taxpayer in Odisha ordinarily files quarterly GSTR-3B by the 24th of the month after the quarter, while one in Maharashtra ordinarily falls into the 22nd group. Check the actual date in your Returns Dashboard because notifications may extend it.
The two QRMP advance-payment methods are:
- Fixed-sum method: the portal ordinarily prepares a challan linked to the previous return's cash payment (commonly called the 35% challan for prior quarterly filers). The calculation differs for former monthly filers.
- Self-assessment method: determine the actual liability for the month using outward supplies, relevant inward supplies and eligible ITC, then deposit the amount required.
In certain QRMP situations, no additional monthly deposit is needed—for example, where sufficient eligible balances exist or no tax is due. Consult the official GSTN QRMP FAQ Official ↗ before assuming a monthly challan is always compulsory.
See also the CMP-08 guide.
Late GST payment interest: calculation with example
Late-payment interest under Section 50 is generally 18% per annum for delayed tax payment under the relevant notified provisions. The way it is calculated depends on the legal context; for delayed regular returns, the statutory net-cash-liability rule has specific conditions and exceptions. Do not apply a single blanket rule to every notice, delayed payment or previously unreported liability.
For a straightforward illustration, assume ₹1,00,000 is the amount of tax on which 18% interest is legally payable for 10 days:
₹1,00,000 × 18% × 10 ÷ 365 = approximately ₹493.
This is an illustration, not an automatic assessment of your liability. Your actual days, calculation base, return status and applicable law may differ. Interest and late fee are also different: late fee is generally linked to delayed filing of a return, while interest relates to delayed discharge of tax.
Eligible ITC cannot ordinarily be used to pay interest, penalties or late fees. Keep those cash requirements separate when preparing payment.
For the legal basis, see Section 50 of the CGST Act, CBIC Official ↗ and applicable notifications/amendments.
DRC-03, DRC-03A and PMT-09: which one applies?
These forms solve different problems. Using the wrong option can leave a liability or demand showing as outstanding even after money has left your bank.
Pick the correct GST payment route
PMT-06 — Deposit funds
- Generate a challan to credit the electronic cash ledger; then utilise the credit through the applicable payment process.
DRC-03 — Make a specified payment
- Used for voluntary payments and other permitted causes such as selected proceedings, subject to the applicable tax, interest and payment rules.
PMT-09 — Move available cash
- Transfers an unutilised electronic cash-ledger amount between permissible heads; it does not undo a completed payment.
When to use DRC-03
Suppose year-end reconciliation identifies additional GST not paid in an earlier period. The correct legal route depends on whether the issue must be corrected through a return, an applicable voluntary-payment provision or a notice-related process. Where permitted, DRC-03 records a voluntary or specified payment with the appropriate cause and liability details.
Review the relevant year, tax heads, interest and proceedings before submission. A DRC-03 payment should not be casually treated as a substitute for correcting returns or responding to an official notice.
DRC-03A: link a previous payment to a demand
Where a DRC-03 payment qualifies for mapping against a demand order, Form GST DRC-03A provides the linking facility. DRC-03 does not automatically map every payment to a Demand ID. In its official advisory, GSTN specifically explains why DRC-03A mapping can be necessary before the system recognises the payment when computing appeal pre-deposits. Read the GSTN DRC-03A advisory Official ↗.
PMT-09: correct a deposit under the wrong head
Imagine depositing ₹12,000 under CGST tax when you intended to fund IGST tax. If the ₹12,000 is still available as a transferable cash-ledger balance, check whether PMT-09 can move it to the correct major/minor head. If that balance has already been used, PMT-09 is not a mechanism for reversing the completed utilisation; further correction or refund procedures may be needed.
Payment failed, debited twice or missing from the ledger?
Start with evidence rather than paying again immediately.
- Bank debited, no CIN: check the payment status on the GST portal and your bank transaction status. Use the GST portal's payment-grievance facility where appropriate.
- CIN generated, no cash-ledger credit: save the CIN and challan, compare the GSTIN and amounts, and raise the relevant grievance with supporting evidence.
- Wrong head funded: review the unutilised balance and PMT-09 eligibility before arranging another challan.
- DRC-03 paid but demand still appears: examine whether DRC-03A mapping is available and legally appropriate for that demand.
- Cash deposited, GSTR-3B still unpaid: check whether the return liability has been offset and the return actually filed.
Do not publish CIN, bank transaction details or full GST portal screenshots containing confidential taxpayer information in an open support forum.
GST payment checklist before you close the portal
- ○ GSTIN and tax period are correct.
- ○ Applicable return due date and extensions have been checked.
- ○ GSTR-3B figures are reconciled with books, available ITC and portal records.
- ○ Cash-ledger balance under each applicable head is checked.
- ○ PMT-06, DRC-03 or the demand-payment route is selected for the correct reason.
- ○ CIN / acknowledgement is saved where applicable.
- ○ Liability register reflects the required adjustment.
- ○ Return filing confirmation and records are downloaded.
The bottom line: paying money is only half the work
A successful bank debit does not, by itself, prove that GST for a return period has been discharged. What matters is whether your funds reached the correct GSTIN and ledger head and were then applied to the correct liability using the required return or form.
If you're unsure whether a payment belongs in GSTR-3B, DRC-03 or an outstanding demand, examine the legal basis before making another deposit. TaxQue's GST return filing support can help you organise the reconciliation, challan details and filing workflow.
