14.2.7 — CAM
CAM
Original Rule Text
14.2.7. GENERATION OF CIN BY AUTHORISED BANK/RBI: When a tax payer makes a payment through any one of the prescribed modes through an authorised Bank against a valid CPIN, the Bank generates the paid challan CIN (Challan Identification number) and electronically shares it with common portal (GSTN). CIN number consists of CPIN prefixed by four-digit Bank Code at the time of successful payment by tax payer. In the case of NEFT/RTGS mode, the payments are through RBI and hence CIN is issued by RBI.