CPIN
CPIN stands for Common portal Identification Number. It is created for every Challan successfully generated by the taxpayer. It is a 14-digit unique number to identify the challan. CPIN remains valid for a period of 15 days.
Challan Identification Number (CIN)
- CIN or Challan Identification Number is generated by the banks, once , once payment in lieu of a generated Challan is successful.
- It is a 18 digit number that is 14-digit CPIN plus 4-digit Bank Code. CIN is generated by the authorized banks/Reserve Bank of India (RBI) when payment is actually received by such authorized banks or RBI and credited in the relevant government account held with them.
- It is an indication that the payment has been realized and credited to the appropriate government account. CIN is communicated by the authorized bank to taxpayer as well as to GSTN.
Bank Reference Number
BRN or Bank Reference Number is the transaction number given by the bank for a payment against Challan
Electronic Focal Point Branch[ E-FPB]
- E-FPB stands for Electronic Focal Point Branch/ These are branches of authorized banks which are authorized to collect payment of GST Each authorized bank will nominate only one branch as its E-FPB for pan India transaction.
- The E-FPB will have to open accounts under each majoe head for all governments. Any amount received by such E-FPB towards GST will be credited to the appropriate account held by such E-FPB. For NEFT/RTCS Transactions, RBI will act as E-FPB
