CRN full form in Income Tax
The CRN full form is Challan Reference Number.
Why does taxpayer need to create a Challan (CRN)?
Resolution:
In e-Pay Tax service at e-Filing portal, it is mandatory to generate the Challan for the payment of direct taxes. Every such generated Challan will have a unique Challan Reference Number (CRN) associated with it.
Who can generate a Challan (CRN)?
Resolution:
Any taxpayer (including tax deductors & collectors) required to make direct tax payment and willing to use e-Pay Tax service at the e-Filing Portal can generate Challan (CRN). Challan (CRN) can also be generated via Post-Login/PreLogin option available in the service.
What are the various modes available for making payment after generation of Challan (CRN)?
Resolution:
After generation of Challan (CRN), following modes are available for making tax payment:
- Net Banking (of selected Authorised Banks)
- Debit Card (of selected Authorised Banks)
- Pay at Bank Counter (Over the Counter Payment at the Branches of selected Authorised Banks)
- RTGS / NEFT (through any bank having such facility)
- Payment Gateway (using sub-payment modes as Net Banking, Debit Card, Credit Card, and UPI)
* RTGS/NEFT and Payment Gateway are newly added payment methods as an upgradation in the e-Pay Tax service on the e-Filing portal.
What will happen if no payment is initiated after creation of Challan (CRN)?
Resolution:
A partially created Challan remains in the “Saved Drafts” tab unless it is finally generated along with the Challan Reference Number (CRN). After generation of CRN, it moves to “Generated Challan” tab and is valid for 15 days after the date of generation of CRN. Taxpayer may initiate payment against the CRN within this validity period. If no payment is initiated in the said period, CRN will expire, and taxpayer will have to generate a fresh CRN for making the payment.
In case, Challan (CRN) is generated on or after 16th March for the payment of ‘Advance Tax’, then the valid till date is by default set as 31st March of that Financial Year.
What is meant by “Valid Till” date printed on the Challan Form (CRN)?
Resolution:
The “Valid Till” date is the date till which Challan Form (CRN) remains valid for making payment. After the expiry of “Valid Till” date, the status of an unused Challan Form (CRN) is changed to Expired. Example, if a CRN is generated on 1st April, then it will remain valid till 16th April and on 17th April the status of CRN will be changed to Expired, if payment is not initiated against that CRN.
If a taxpayer presents the Payment Instrument to the Authorised Bank on or before the “Valid Till” date while using the ‘Cheque’ as the Pay at Bank mode, the Challan “Valid Till” date will be extended by an additional 90 days.
In case, Challan form (CRN) is generated on or after 16th March for the payment of ‘Advance Tax’, then the valid till date is by default set as 31st March of that Financial Year.
Where can taxpayer view generated Challan (CRN)? Will taxpayer be able to view expired Challans (CRN)?
Resolution:
Taxpayer can view generated Challans (CRN) on the e-Pay Tax page under the “Generated Challans” tab on e-Filing portal post-login. Expired Challan (CRN) will also be available on the e-Pay Tax page under the Generated Challans tab for 30 days from the “Valid Till” date.
Can taxpayer make modifications in the already generated Challan (CRN)?
Resolution:
No. Once a Challan (CRN) is generated, it cannot be modified. However, it can be used to generate a new Challan (CRN) by copying the information from an earlier Challan (CRN).
Does a taxpayer need to select the mode of payment during generation of challan (CRN)?
Resolution:
Yes, the taxpayer has to mandatorily select mode of payment at the generation of challan (CRN).
Can a taxpayer change the mode of tax payment after generating Challan (CRN)?
Resolution:
Once a Challan (CRN) is generated, the taxpayer cannot change the Mode of Payment.
If the taxpayer wants to make tax payment through some other mode, a new Challan (CRN) needs to be generated and the old challan will expire after 15 days.
How will a taxpayer know that tax payment is successful?
Resolution:
The taxpayer will have access to the generated Challan Identification Number (CIN) and other information in the form of Challan Receipt following a successful payment. Simultaneously, the status of the CRN will also be updated as “PAID” under the “Payment History” tab.
Question: | What is meant by: | |
16. | Draft Status of Challan? | Challans are saved under the “Saved Draft” tab of e-Pay Tax functionality. These can be retrieved for editing and generation of CRN within 15 days from last draft saved. |
17. | The status “Payment Not Initiated” available in the “Generated Challans” tab of the Challan (CRN)? | The status “Payment Not Initiated” denotes that although the Challan (CRN) is generated and is valid, payment has not yet been initiated.
• This status is displayed for the RTGS/NEFT mode till the tax remittance is received by the Reserve Bank of India (Beneficiary Bank). |
18. | “Initiated” Status of Challan (CRN) available under “Generated Challans” tab? | The status “Initiated” is displayed when the taxpayer initiates payment against a CRN through Net Banking, Debit Card, or Payment Gateway modes from the e-Filing portal. Once a payment has been initiated, taxpayer cannot re-initiate payment against the same CRN irrespective of its status. The taxpayer can use the copy functionality to create a new CRN, if needed. |
19. | “No Response from Bank” Status of Challan (CRN) available under “Generated Challans” tab? | The status “No Response from Bank” is displayed if a payment is initiated through Net Banking, Debit Card, or Payment Gateway modes but no response is received from the bank within 30 minutes from the time of payment initiation. In case no response is received from the bank and the account of the taxpayer is debited, taxpayer is advised to wait for one day as the e-Filing Portal will reconcile the CRN with the Bank and update the CRN status accordingly. If status of CRN is still not updated, taxpayer is advised to contact the relevant bank. |
20. | “Payment Failed” Status of Challan (CRN) available under “Generated Challans” tab? | The status “Payment Failed” is displayed if a payment is initiated through Net Banking, Debit Card, or Payment Gateway modes, but payment failed status is received from the bank by the e-Filing portal. If the displayed status of CRN is “Payment Failed” and the account of the taxpayer is debited, taxpayer is advised to contact the relevant bank. |
21. | “Awaiting Bank Clearance” Status of Challan (CRN) available under “Generated Challans” tab? | The status “Awaiting Bank Clearance” is displayed if a payment is initiated through Pay at Bank Counter mode and the taxpayer presents the payment instrument before the bank’s counter. Once the bank confirms the successful realization of the payment instrument, the status will be updated to “Paid”. |
22. | “Payment Scheduled on DD-MMMYYYY” Status of Challan (CRN) available under “Generated Challans” tab? | This status is displayed for pre-authorized debit transactions under Net Banking mode, displaying the scheduled date of payment selected by the taxpayer. This status will be updated on the scheduled date based on the realization of payment. |
23. | “Incorrect details from Bank” Status of Challan (CRN) available under “Generated Challans” tab? | This status is displayed for any mode of payment if the CIN details (payment confirmation details) provided by the bank to e-Filing do not match the details available at e-Filing portal. This status will be updated once correct details are received by the e-Filing portal after reconciliation. |
24. | “Cheque / DD Dishonored” Status of Challan (CRN) available under “Generated Challans” tab? | This status is displayed if the Demand Draft/Cheque presented by the taxpayer for making payment though Pay at Bank Counter mode is dishonoured. |
25. | “Expired” Status of Challan (CRN) available under “Generated Challans” tab? | After generation of Challan (CRN), it is valid for 15 days after the date of generation. Example, if a CRN is generated on 1st April, then it will remain valid till 16th April. The status of unused CRNs is changed to Expired after the expiry of this validity period. Taxpayer may initiate payment against the CRN within this validity period. If a taxpayer presents the Payment Instrument to the Authorised Bank before the expiry of the CRN while using the Pay at Bank Counter mode, the Challan validity period will be extended by an additional 90 days. |
26. | “Transaction Aborted” Status of Challan (CRN) available under “Generated Challans” tab? | This status is displayed if the taxpayer aborts the transaction initiated via Net Banking, Debit Card, or Payment Gateway modes/ due to any technical issue (network /connectivity). |
27. | “Awaiting Bank Confirmation” Status of Challan (CRN) available under “Generated Challans” tab? | This status is displayed when confirmation of payment is awaited from bank’s end for a payment made through Net Banking, Debit Card, or Payment Gateway modes. |
28. | “Paid” Status of Challan (CRN)? | This status is displayed when the payment is successfully made by the taxpayer and confirmation is received from the bank. |
Can a taxpayer request for refund/reversal of the tax amount paid mistakenly?
Resolution:
Any request for a refund/reversal of the challan amount will not be entertained by the e-Filing portal. The taxpayer is advised to claim that amount as a tax credit in the income tax return for the relevant Assessment Year.
Can the taxpayer re-initiate payment against a CRN for which tax payment was earlier initiated but could not be completed by any reason.
Resolution:
No, a taxpayer cannot re-initiate a transaction against a CRN for which payment has already been nitiated. Payment can only be initiated against a CRN having status as ‘Payment Not Initiated’. The taxpayer can use the copy functionality to create a new CRN, if needed.
Create Challan FAQ
1. Why do I need to create a challan?
In order to make any Income Tax payment for an assessment year through the e-Filing portal, you will have to create a challan for the same.
2. Who can create a challan?
Registered or unregistered users (Corporate / Non-Corporate users, ERIs and Representative Assessee) on the e-Filing portal can create a challan.
3. What type of Corporate Tax payments can I make?
You can pay the following under Corporate tax options:
- Advance Tax
- Self-Assessment Tax
- Tax on Regular Assessment
- Tax on Distributed Profit of Companies
- Tax on Distributed Income to Unit Holders
- Surtax
- Secondary Adjustment Tax under Section 92CE of Income Tax Act, 1961
- Accretion Tax under Section 115TD of Income Tax Act, 1961
4. What type of Income Tax payments can I make?
You can pay the following under Corporate tax options:
- Advance Tax
- Self-Assessment Tax
- Tax on Regular Assessment
- Secondary Adjustment Tax under Section 92CE of Income Tax Act, 1961
- Accretion Tax under Section 115TD of Income Tax Act, 1961.
5. What fees or other tax payments can I make?
You can pay the following under Fee / Other Payments:
- Wealth Tax
- Fringe Benefit Tax
- Banking Cash Transaction Tax
- Interest Tax
- Hotel Receipts Tax
- Gift Tax
- Estate Duty
- Expenditure / Other Tax
- Appeal Fee
- Any Other Fee
6. How can I make make tax payment after creating Challan Form?
You can pay through:
- Net Banking; or
- Debit Card; or
- Through Payment Gateway (using Credit Card, Debit Card or Net Banking of non-Authorized Banks or UPI); or
- Over the counter at your Bank; or
- RTGS / NEFT
7. What is Mandate Form? When is it required?
Mandate form is generated when you choose tax payment mode as RTGS / NEFT. You can use net banking of your bank or download the mandate form after creating the challan and visit your bank branch for the payment.
8. If I don’t pay immediately after creating the challan, will it expire?
Yes, you are required to make the tax payment within 15 days from generation of the challan (i.e. 15 Days from the date of CRN generation). In case of Advance Tax, you need to make the tax payment within15 Days from the date of CRN generation or 31st March of Current Financial Year, whichever is earlier.
9. Where can I view my challan details? Will I be able to view my expired challans?
You will be able to view your generated challans on the e-Pay Tax page under the Generated Challans tab. Your expired challans will also be available on the e-Pay Tax page under the Generated Challans tab for one month from the Valid Till date (available on your challan).