Home > GST Home > GST Help Center > GST Payments & related FAQs Last Updated: May 12th 2019

GST Payments both Online, Offline Procedure

How to make GST payments and related FAQs

Steps in making Online GST payment

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

Online GST Payment
1
Access the GST portal. Login to www.gst.gov.in with valid username and password

2

Click the Services --> Payments --> Create Challan option -->Enter details and select Payment mode.

( If the Challan is already created -->Select the Services --> Payments --> saved Challan. )

3 Select Payment mode --> Choose E-Payment or NEFT/RTGS or Over the counter.
4 GST Payment Through E-Payment.
5 Click the Generate Challan button once all the details have entered.
6 Select the Mode of E-Payment as Net Banking.
  1. Select the Bank through which you want to make the payment.
  2. Select the checkbox for Terms and Conditions apply.
  3. Click the Make Payment button.

( Please login the net banking through your bank credential after that make the payment )

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

(The payment receipt is displayed on Services -> Payment ->Challan History.)

Offline GST Payment at Bank

Online GST Payment

GST Payment through Over The Counter

  1. In the Payment Modes option, select the Over the Counter as payment mode.
  2. Select the Name of Bank where cash or instrument is proposed to be deposited.
  3. Select the type of instrument as Cash/ Cheque/ Demand Draft.
  4. Click the Generate Challan button.
  5. The Challan is generated.
  6. Take a print out of the Challan and visit the selected Bank.
  7. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period.
  8. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period.

GST Payment through NEFT/RTGS

  1. In the Payment Modes option, select the NEFT/RTGS as payment mode.
  2. In the Remitting Bank drop-down list, select the name of the remitting bank.
  3. Click the Generate Challan button.
  4. Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously.
  5. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account transfer facility.
  6. The transaction will be processed by the Bank and RBI shall confirm the same within 2 hours.
  7. The payment will be updated in the Electronic Cash Ledger in respective minor/major heads.

GST Payment FAQs

1.Who 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 filing GSTR 3B 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.


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