Section 87(5) in Punjab Goods and Services Tax Rules, 2017
(5)Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
