14.2.6. — CAM

14.2.6. ELECTRONIC CHALLAN FOR DEPOSIT OF GOODS AND SERVICES TAX (CPIN): The taxpayer or anyone authorized on his behalf enters the details of the amount to be deposited towards tax, interest, penalty, fees or any other amount in the electronic challan in the common portal of GSTN. The format is prescribed in Form GST PMT-06 of CGST Rules, 2017. On generation of the challan which is an intent to pay, Common Portal Identification Number (CPIN) is generated on GSTN Portal. The challan once generated is valid for 15 days for payment.