Section 87(2) in Rajasthan Goods and Services Tax Rules, 2017
(2)Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount:[Provided that the challan in Form GST PMT-06 generated at the common portal shall be valid for a period of fifteen days:Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017) may also do so through the Boards payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.] [Added by Notification No. G.S.R. 60, dated 21.8.2017.]
