Online Challan Generation via State Portal

• Most states in India offer online challan generation through their official professional tax portals.
  
• Users must log in using their PTRC (employer) or PTEC (self-employed) registration credentials.
  
• After selecting the applicable tax period, amount, and category, the system generates a system-generated challan.
  
• The challan includes a unique reference number, date, and payment summary.
  
• It can be downloaded in PDF format and used for online or offline payment.
  

Auto-Filled Challan Generation Based on Returns

• Some state portals allow challans to be auto-generated after return filing or tax calculation.
  
• The system fills in the necessary tax amount based on return entries.
  
• This ensures accurate challan data, reducing errors in payment references.
  
• Users can verify details and proceed directly to online payment or bank submission.
  
• This mode helps reconcile return and payment data easily.
  

Manual Challan Entry Option

• Portals also provide a manual challan generation form for users who wish to enter data manually.
  
• Employers or professionals can input their own tax amount and assessment details.
  
• Manual generation is useful for arrears, adjustments, or past dues.
  
• It is essential to review entries carefully before generating the final challan.
  
• Once generated, challans cannot be altered; corrections require cancellation and re-issuance.
  

Offline Challan for Bank Payment

• If the portal supports offline payment, the user can print the generated challan and submit it at an authorized bank branch.
  
• The bank will validate the challan, accept payment, and provide a manual receipt with stamp and acknowledgment.
  
• The user must later upload the payment reference on the portal for return filing.
  
• This option is slowly being phased out in favor of full online payment systems.
  

Challan Reference for Compliance and Audit

• Each generated challan has a unique transaction ID or reference number used for tracking.
  
• These details are necessary while filing returns, resolving disputes, or undergoing audits.
  
• Employers and professionals must preserve challan copies and receipts for recordkeeping.
  
• Regular reconciliation ensures that payments are accurately reflected against the correct tax periods.