Section 87(3) in The Central Goods and Services Tax Rules, 2017
(3)The deposit under sub-rule (2) shall be made through any of the following modes, namely:-(i)Internet Banking through authorised banks;(ii)Credit card or Debit card through the authorised bank;(iii)National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or(iv)Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by -(a)Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf;(b)Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;(c)Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit:[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 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.] [Substituted 'Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.' by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 19.6.2017).]Explanation. - For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
