GST Payment - How to Pay GST on the GST Portal Online?

Paying Goods and Services Tax (GST) online has never been easier, thanks to the official GST portal. If you’re a business proprietor, freelancer, or taxpayer in India, knowing how to pay GST online is crucial.

In this article, we will examine the detailed procedure for making GST payments via both methods, outline the advantages of each choice, and emphasize important aspects to guarantee compliance.

GST Payment

GST (Goods and Services Tax) is a unified tax system implemented in India to replace multiple indirect taxes like VAT, Service Tax, and Excise Duty. It is categorized into three types:

CGST (Central GST) – Levied by the Central Government.
SGST (State GST) – Levied by the State Government.
IGST (Integrated GST) – Applied on interstate transactions.

What is GST Payment?

GST payment pertains to the tax that both businesses and individuals must remit to the government as part of the Goods and Services Tax system. This payment is determined according to the relevant rates for the goods or services rendered, following the deduction of Input Tax Credit (ITC). Companies gather GST from their clients for the government and subsequently send it to the tax agencies.

Filing GST returns is required, outlining sales, acquisitions, and tax remittances. To aid in calculations, taxpayers can make use of resources such as the GST Calculator and tools for searching GST numbers.

Why is GST Payment Important?

Timely GST payments ensure compliance with tax regulations, avoiding penalties and legal troubles. Here’s why paying GST on time matters:

Prevents penalties and interest charges.
Helps maintain a good compliance score.
Avoids disruption in business operations.

Prerequisites for GST Payment

Before proceeding with the GST payment, ensure you have the following:

A registered GSTIN (Goods and Services Tax Identification Number).
Valid login credentials for the GST portal.
Access to net banking, credit card, or debit card.
Details of tax liability from GSTR filings.

GST Payment Process for Various Tax Payers

Various categories of taxpayers need to adhere to particular procedures to remit GST, as detailed below-

Ordinary Taxpayers

Ordinary taxpayers are required to create a PMT-06 challan to make payments into the cash ledger, particularly when submitting GSTR-3B. The challan may be created prior to, following, or while filing the return.

Quarterly Taxpayers (QRMP)

For QRMP taxpayers, GST should be paid through the PMT-06 challan for the initial two months of the quarter, while the GSTR-3B return is submitted in the final month. Payments for the initial two months need to be completed by the 25th of the following month (e.g., April and May for the April-June quarter).

Taxpayers Submitting Nil GST Returns

If a taxpayer does not have sales, purchases, or taxes owed in a month or quarter, there is no need for GST payment or challan creation.

Composite Taxpayers

Composite taxpayers compile their quarterly revenue and create the CMP-08 challan for making the payment. For instance, taxes for the April to June period are due by June 18th.

What Are the Methods of GST Payment?

GST payments can be made using different methods, offering taxpayers convenience and flexibility. Here’s a brief summary of the options that are available –

Online Payment through the GST Portal

Sign In: Enter the official GST portal using your login details.
Generate Challan: Go to the ‘Services’ area, choose ‘Payments,’ and then ‘Generate Challan.’
Choose Tax Category: Pick the correct tax categories and enter the payment amount.
Select Payment Method: Choices are Net Banking, Credit/Debit Card, or NEFT/RTGS.
Finalize Payment: Conclude the transaction and keep the Challan Reference Number (CRN) for your documentation.

Bank Transfer

Produce Challan: Make your challan on the GST platform.
Visit a Bank: Head to a licensed bank branch carrying your challan.
Payment Options: Settle the payment via cash, check, or bank draft.

Over-the-counter (OTC) Payment

Eligibility: This option applies to payments of up to ₹10,000.
Generate Challan: Produce the challan online and take it to the closest authorized bank location.
Process Payment: Use cash, check, or demand draft, and obtain the receipt.

Unified Payments Interface (UPI)

Select UPI: Select UPI as your payment option on the GST portal.
Finalize Transaction: Utilize a UPI-supported application to complete the payment.
Log Information: Store transaction information for later use.

How to generate a GST challan on the GST portal?

Creating a GST challan on the GST portal is an easy task and can be accomplished either prior to or after signing into your GSTIN account.

Generating a GST Challan Before Logging In

Visit the GST Portal: Go to the official GST portal at gst.gov.in.

Navigate to Challan: On the homepage, click on ‘Services’ > ‘Payments’ > ‘Create Challan’.

Enter GSTIN or Other ID: Input your GSTIN, temporary ID, or other identification details.

Generating a GST Challan After Logging In

Go to Create Challan: Click on ‘Services’ > ‘Payments’ > ‘Create Challan’.

Enter the appropriate tax details (CGST, SGST, IGST) based on your tax liability.

From the bottom Choose a payment method –

- Net Banking
- Debit/Credit Card
- NEFT/RTGS
- Over-the-Counter (OTC) Payment (Bank Challan)

Click ‘Generate Challan’ and verify the details.

After the Challan is saved, you can access the Challan using the path – Services > Payments > My Saved Challans.

How to make GST Payment Online at GST Portal?

Step 1: Log in to the GST Portal

Visit the official GST portal: www.gst.gov.in
Click on the ‘Login’ button in the top right corner.
Enter your username, password, and captcha code to sign in.

Step 2: Navigate to the Payment Section

After logging in, click on ‘Services’ from the main menu.
Select ‘Payments’ and then click on ‘Create Challan’.

If challan is already generated select challan from My Saved Challan option.

Step 3: Make the Payment

If using Net Banking or Card Payment, you’ll be redirected to the respective bank’s payment gateway.
Enter payment credentials and complete the transaction.
If using NEFT/RTGS, download the challan and visit your bank to complete the transaction.

Step 4: Download the Payment Receipt

After successful payment, a CIN (Challan Identification Number) is generated.
Download and save the payment receipt for future reference.

How to make GST Payment Offline at Bank?

1 Get GST Challan

Access the GST portal with your login information.

Navigate to the “Services” tab, choose “Payments,” and hit “Create Challan.”

Provide the necessary information, including the tax category, total sum, and other pertinent details.

Tap on “Generate Challan” to produce the payment challan.

Download the generated challan and take a printout. Ensure that all details on the challan are accurate.

2 Visit Authorized Bank

Bring the printed challan to a designated bank. Authorized banks comprise those selected by the Goods and Services Tax Network (GSTN) for processing GST payments.

3 Submit Payment

Submit the printed challan along with the payment in cash, cheque, or demand draft to the bank counter. The bank will issue a stamped receipt as evidence of payment.

4 Verify GST Payment

Once you have completed the offline payment, you can verify the GST payment status by accessing the GST portal.

Navigate to the “Services” tab > choose “Payments” > and press “Track Payment Status.”

Input the Challan Identification Number (CIN) from the stamped receipt to check the payment status.

Common GST Payment Errors & Troubleshooting

Here are some common issues faced during GST payment and their solutions:

1. Payment Failure

Ensure a stable internet connection.
Use an authorized bank for transactions.
Retry after some time or use an alternative payment method.

2. Challan Not Generated

Refresh the page and try again.
Clear browser cache and cookies.
Contact GST helpdesk if the issue persists.

3. CIN Not Reflected

Wait for 24 hours; banks may take time to process payments.
Verify with your bank for transaction confirmation.

What Happens If You Miss the GST Payment Deadline?

Missing the due date attracts penalties and interest:

Interest Penalty – 18% per annum on unpaid GST.
Late Fee – ₹50 per day (₹20 for NIL returns), up to a maximum limit.

How to Verify GST Payment Status?

Log in to the GST portal.
Click on ‘Services’ → ‘Payments’ → ‘Challan History’.
Check the payment status using the CIN number.

How to Get a GST Refund for Excess Payment?

Log in to the GST portal.
Navigate to ‘Refunds’ → ‘Application for Refund’.
Select ‘Excess GST Paid’ and enter details.
Upload supporting documents and submit the refund request.

Tips for Smooth GST Payments

Always double-check tax amounts before generating a challan.
Use a reliable internet connection to prevent payment failures.
Maintain digital records of all GST payments for audit purposes.

Conclusion

Paying GST online is simple if you follow the correct steps. By using the GST portal efficiently, you can ensure timely payments, stay compliant, and avoid unnecessary penalties. Bookmark this guide for future reference and ensure smooth GST transactions for your business.

Frequently Asked Questions (FAQs)

1. Can I pay GST without logging into the GST portal?

No, you must log in to generate a challan and complete the payment.

2. What happens if my GST payment fails?

You can retry after some time or contact your bank for resolution.

3. How long does it take for a GST payment to reflect?

Usually, payments reflect instantly, but NEFT/RTGS may take up to 24 hours.

4. Can I make GST payments through UPI?

As of now, UPI is not a supported payment method for GST.

5. Is there a late fee for delayed GST payment?

Yes, late fees and interest are applicable for missed deadlines.

6. Can I pay GST in installments?

No, GST payments must be made in full.

7. How do I claim a GST refund?

Apply for a refund through the GST portal under the ‘Refunds’ section.

8. Is GST payment required for businesses with no sales?

Yes, businesses must file NIL returns even if no sales occur.

9. Can I modify a generated challan?

No, once generated, challans cannot be modified, but you can create a new one.

10. How do I get a duplicate GST payment receipt?

GST Payment – How to Pay GST on the GST Portal Online?