A CPIN in GST is the 14-digit Common Portal Identification Number the GST portal generates the moment you create a payment challan in Form GST PMT-06. It acts as a temporary reference for a payment you intend to make, stays valid for 15 days, and is replaced by a permanent Challan Identification Number (CIN) once the authorized bank confirms the funds have reached the government’s account.1Goods and Services Tax. Create Challan (Pre Login)
Think of the CPIN as a tracking label attached to a payment that hasn’t cleared yet. It links your challan to the specific amounts you entered under each tax head, so the banking system knows exactly where to route the money. Until the bank processes the transfer, nothing lands in your electronic cash ledger. The CPIN is the handle everyone uses in the meantime.
The 15-Day Validity Window
A challan and its CPIN remain active for 15 days from generation.1Goods and Services Tax. Create Challan (Pre Login) If the payment isn’t completed within that window, the challan expires. No bank will accept it after that, and the portal treats it as dead. You have to create a fresh challan and re-enter every detail.
The portal purges expired challans to keep active records synchronized with filing deadlines. That housekeeping is why re-use isn’t an option once the clock runs out.
How to Generate a CPIN
You can create a challan before or after logging in. On the GST portal, go to Services, then Payments, then Create Challan. If you’re not logged in, enter your 15-digit GSTIN and click Proceed; if you’re logged in, the GSTIN is pre-filled.1Goods and Services Tax. Create Challan (Pre Login)2GST Portal. Create the Challan
Select a reason for the challan. Taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme can choose “Monthly payment for quarterly return,” which auto-populates 35% of the preceding quarter’s cash tax liability. Everyone else picks “Any other payment” and enters amounts manually.3Goods and Services Tax. Create Challan (Post Login)
You then allocate amounts across the four major heads (CGST, SGST/UTGST, IGST, and Cess) and under each, across the minor heads for tax, interest, penalty, fee, and other charges.4Goods and Services Tax. Filing and Viewing Form GST PMT-09 Check the figures before generating, because correcting a misallocation after payment means filing Form GST PMT-09 to shift money between heads. Once you pick a payment mode and click Generate Challan, the portal produces the 14-digit CPIN and lets you download the challan as a PDF. Save that PDF. It’s your reference for the bank transaction and any later query.
Paying Against Your CPIN
Three payment modes are available once the challan is generated.5Goods and Services Tax. Make Online and Offline GST Payments
Net banking is the fastest. Select e-payment, pick your bank from the list of authorized institutions, and complete the transfer on the bank’s gateway. Confirmation is usually near-instant, and the CIN typically arrives within minutes.
Over-the-counter (OTC) lets you pay at a branch of an authorized bank using cash, cheque, or demand draft. But total OTC payments across all challans in a single tax period cannot exceed Rs. 10,000.1Goods and Services Tax. Create Challan (Pre Login) The portal enforces this cap and will block a second OTC challan that pushes the cumulative total past the limit. Above Rs. 10,000, use net banking or NEFT/RTGS.
NEFT/RTGS works for larger payments or when net banking isn’t an option. The portal generates a mandate form with beneficiary details. Take it to a branch or use your own net banking to transfer the amount. CIN generation takes longer here because the funds route through the Reserve Bank of India’s settlement system before reaching the government account.
When the CPIN Becomes a CIN
The CPIN’s job ends the moment money actually moves. When the authorized bank credits the payment to the government’s account, it generates the Challan Identification Number and communicates it back to the GST portal. The portal then credits the amount to your electronic cash ledger, which is the account that tracks every rupee you’ve deposited toward GST.6CBIC-Tax Information. CGST Act 2017 Section 49 – Payment of Tax
The CIN is your permanent proof of payment. Tax officers recognize the CIN during audits and compliance reviews, not the CPIN. Once the CIN shows in your records, you can use the credited funds to discharge liabilities for tax, interest, penalty, or fees when filing returns.
Tracking a CPIN Through to Payment
If the CIN doesn’t appear right after payment, don’t create a duplicate challan. Use the tracking tool: Services, then Payments, then Track Payment Status. Enter your GSTIN and CPIN and click Track Status.7GST Tutorial. Track Payment Status (Pre Login)
The status you see tells you where the payment sits:8Goods and Services Tax. Track Payment Status
- Not Paid means the challan is generated but no payment attempt has been recorded.
- Initiated means an e-payment is in progress and the portal is waiting for the bank.
- Awaiting Bank Confirmation means the transaction is pending approval from a checker at the bank.
- Awaiting Bank Clearance means an OTC bank has acknowledged the challan but hasn’t remitted the funds.
- Paid means the amount is confirmed and credited to your cash ledger, and the receipt can be downloaded.
- Failed means the bank reported the transaction as unsuccessful.
- Expired means no payment was made within 15 days and the challan is no longer valid.
- Blocked means your account was debited but the challan expired on the portal before confirmation came through, and requires a grievance filing.
- Cheque/DD Dishonored means an OTC payment bounced.
- No Response from Bank means the process was initiated but the portal received nothing back.
For “Not Paid” on an e-payment challan, you can click View Challan and retry the payment from the tracking page. Only a “Paid” status lets you download the receipt.
When Money Leaves Your Account but No CIN Arrives
This is the scenario that worries most taxpayers. It typically comes from communication delays between the bank and the GST system. The fix is Form GST PMT-07, the portal’s built-in grievance mechanism for payment discrepancies.9Goods and Services Tax. Filing Payment Related Grievances (FORM GST PMT-07)
Log in and go to Services, then Payments, then Grievance against Payment (GST PMT-07). Select the grievance type and enter the affected CPIN, the date your account was debited, and the Bank Reference Number (BRN) from your statement. Attach supporting documents such as a screenshot of the debit, and submit using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
The portal generates a Grievance Tracking Number and emails it to you. You can check the status after 10 minutes through Enquire Status under the same menu. Where the bank never communicates a CIN, the cash ledger may still be updated based on the Reserve Bank of India’s e-Scroll records, provided those details match the original challan.
What Happens if You Let the CPIN Expire
Letting a challan lapse isn’t just an inconvenience. If the delay pushes your payment past a filing deadline, interest starts accruing on the outstanding amount.
Under the CGST Act, failure to pay tax by the due date attracts interest of up to 18% per year on the unpaid amount for every day it remains outstanding.10CBIC-Tax Information. CGST Act 2017 Section 50 – Interest on Delayed Payment of Tax Interest is calculated on the net tax liability, taking into account any balance in your electronic cash ledger between the due date and the actual payment date.11GST Portal. Advisory on Interest Collection and Related Enhancements in GSTR-3B For input tax credit wrongly claimed and used, the rate rises to up to 24% per year.
Failing to file returns on time also carries a late fee of Rs. 100 per day, capped at Rs. 5,000.12CBIC-Tax Information. CGST Act 2017 Section 47 – Levy of Late Fee For the annual return, the fee runs at Rs. 100 per day up to 0.25% of turnover in the state or union territory. These charges stack on top of the interest, which is why generating the challan well ahead of the deadline and tracking the CPIN through to “Paid” status is the safest habit.