Sheet 1 — Challan Working (PMT-06) The core working sheet modelled on Form PMT-06:
- Section 1 – Taxpayer details (GSTIN, trade name, period, bank details)
- Section 2 – Tax liability working across IGST / CGST / SGST / CESS with output tax, RCM, ITC, and net payable auto-calculated
- Section 3 – Mode of payment & bank/UTR reference
- Section 4 – Electronic Credit Ledger balance before & after ITC utilisation
- Section 5 – Grand Total Challan Amount (the figure to enter on GSTN portal)
Sheet 2 — Monthly Challan Tracker
- Month-wise payment tracking for all 12 months (Apr-25 to Mar-26)
- Annual KPI banner: Total IGST / CGST / SGST / CESS / Total FY Payment — all auto-summed
Sheet 3 — ITC Utilisation Working
- Opening balance + additions − reversals = Net ITC available
- Set-off sequence working per Rule 88A & Section 49 (IGST first, then CGST/SGST)
Sheet 4 — Interest & Late Fee Calculator
- Section 50 interest: Enter tax amount, due date, actual payment date → interest auto-calculated at 18% p.a.
- Section 47 late fee: Days delayed → CGST + SGST late fee with statutory maximum cap
Sheet 5 — Challan Register
- Complete register of all challans with CIN/UTR, status (Paid / Pending), and annual totals row
Colour coding: 🔵 Blue = input cells | ⚫ Black = formula cells | 🔵 Light blue = subtotals | 🟠 Orange = grand totals
