Section 87(2) in The Central 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.[***] [Inserted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 19.6.2017).]]
