GST Online Payment

Digital India initiative

Steps in making GST payment:

Every taxpayer registered under GST has to pay his tax liability after adjusting input tax credit before filing the return.

1. Login to www.gst.gov.in with valid username and password

EZGST in iPad

2. Click on create challan

EZGST in iPad

3. Enter details and select Payment mode

Choose E Payment or NEFT/RTGS or Over the counter. Click on generate challan once all the details have entered.

EZGST in iPad

4. Make Payment

Please make the payment through the selected mode.

EZGST in iPad

5. Check status and Download challan

Once the payment is made, the payment status is shown as paid. You can download the challan for future reference.

GST Payment FAQs

1Who has to pay the GST liability?

Every registered taxpayer whose output tax liability is greater than the input tax credit has to pay the tax liability.

2How many types of challans are prescribed for various taxes (CGST, SGST & IGST) under GST regime?

There is a single challan prescribed for all taxes, fees, interest, penalty and other payments under GST regime.

3Can I make a GST payment through a physical challan?

No, physicals challans will not be accepted for the payment of GST. Payments can be made only through the challans generated in gst.gov.in

4What are the modes of paying GST liability?

GST liability can be made through the following ways,

  1. E Banking.
  2. NEFT/RTGS.
  3. Over the counter.
5What is the due date for payment of tax?

Any registered person under GST who is required to file the returns under GST has to pay the tax before filling GSTR 3 i.e., 20th of every month.

6Can a challan be edited or modified before making payment?

Yes, any new or saved challan can be edited or modified before it is generated.

7How the taxpayer can claim the amount paid in excess of the tax liability?

Yes, the taxpayer has to file a refund application for the excess amount. A taxpayer can also choose to let the funds remain in Electronic cash ledger and these can be utilized to discharge the liabilities of subsequent tax periods.

8What are the provisions relating to interest under GST?

Interest is mandatory in nature and it is applicable on delayed payment of tax at the rates specified by the government.

9What is Electronic cash ledger?

Electronic cash ledger is a register to be maintained in the GST portal to record deposits of tax, interest, penalty and other payments paid through e payment, NEFT/RTGS or over the counter.