Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount and pay the amount through any of the following modes:
(i) Internet banking through authorized bank;
(ii) Credit/debit card through the authorized bank;
(iii) National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank;
(iv) Over the Counter payment (OTC) through authorized banks for deposits upto ` 10,000/- per challan per tax period, by cash, cheque or demand draft.
(ICAI FAQ PUBLICATIONS 06-09-2017 PAYMENT OF TAX, INTEREST, PENALTY AND OTHER AMOUNTS: FAQ NO. 8)