GST Payment Online – How to Pay GST Online?

GST Payment for Different Taxpayers

Regular Taxpayers

Quarterly Taxpayer

Taxpayers Filing Nil GST Returns

These taxpayers have no sales or purchases or tax that needs to be paid for the relevant tax period, either for the month or quarter. They need not use the challan or make any payment.

Composition Taxable Persons

GST Payment Process

• Electronic Tax Liability Register: This type of GST payment ledger encompasses all the GST and GST-related liabilities of the individual taxpayers such as interest, tax, penalty, late fee, etc.
• Electronic Cash Ledger: Every credit transaction made by a GST-registered business or individual gets reflected here. This includes deposits pertaining to tax, fees, penalties, etc.
• Electronic Credit Ledger: Input tax credit claimed by a GST-registered entity in Form GSTR-2 after self-evaluation is credited here. The balance accumulated in this ledger can be used for paying tax but cannot balance other applicable charges such as late fees, interest, etc.

GST Payment Rules

GST payments have to be made on time, else for late payments, the penalty is computed on the due GST amount from the due date at 18% per annum onwards. GST payments will be considered valid only if the due taxes are cleared. Therefore, for your May month GST payments to be considered valid, all the dues for April should have been cleared. Let us now understand how to make GST payments online.

How to Make GST Payments Online?

You can make GST payments online through the following steps

Step 1: Go to the official website of GST and click on the payments link under the Services tab on the home page.

Step 2: Choose “Create Challan” under the section “Payments”.

Step 3: Post choosing the option “Create Challan”, you will be forwarded to a page where you have to enter your GSTIN to continue further.

Step 4: Fill in the GST details completely and submit them. Subsequently, you will be directed to a page where you can generate a GST payment challan by entering the required details. On the same page, you can choose the payment mode preferred. Currently, you can pay the GST online using the following methods:

• e-Payment – Internet banking or debit card of sanctioned banks and
• NEFT/RTGS payment via any bank in India

Alternatively, in-person payments can be completed at designated bank branches, with each challan allowing for a maximum limit of Rs.10,000.

Step 5: Once the challan has been generated, you can make the GST payment online using the laid down payment format. Alternatively, if you are paying over the counter, submit a printout of the GST Payment Challan along with your GST payment at an authorized bank,

Components of the GST Payment Challan

• CPIN: Common Portal Identification Number (CPIN) is unique to each individual’s GST Challan
• Challan Generation Date
• The expiration date of the challan typically falls 15 days after its generation date.
• Payment mode
• Various taxpayer details such as (GSTIN, mobile number, name and address, and email)
• Details of Tax payable – CGST/IGST/SGST/CESS, etc.

To make the GST payment online, choose the e-payment option and click the “Make Payment” link.

GST Payment Over the Counter Via Bank Branch

If you are paying GST through a bank branch, a physical copy (print out) of the GST payment challan is required. You can make GST payments only at authorized banks. Offline GST payments are made over the counter at sanctioned banks. The upper limit on such transactions is currently Rs. 10,000 per challan.

GST Online Login Through The GST Registered Account

You can log in to your GST account with this method. The steps to do so ensue:

Step 1: Go to the GST portal and log into your GST account by entering the GST account credentials. Your account comprises

a. A dashboard view and the option to “Create Challan” found under the “Services” menu.

b. The same page also contains links such as the “Challan History”. This displays a list of all the GST payment challans that have been created and paid previously.

c. The other link is “Saved Challans” which shows a list of challans that may not be paid as yet. They are saved by the taxpayer for future reference.

Step 2: The “Create Challan” link redirects you to the page where you can generate a new challan. Fill out the required details and click “Generate Challan” to create a new GST challan for paying the dues. You have the flexibility to select either the online mode (via net banking/debit card or NEFT/RTGS) or the offline option (over-the-counter) for making GST payments.

How To Track The GST Payment Status Per Challan?

You can track the GST payment status through the “Track Payment Status” link under the Services > Payments button on the GST portal’s homepage.

How to Verify The GST Payments History?

Access your complete GST payment history by logging into your GST account online and navigating to the "Challan History" menu within the "Services" tab.

FAQs on GST Payment: