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How to Pay GST Online in Easy Way

GST payment can be done both online and offline. As per the rules if you are providing and supplying services or goods to the customers and charging or receiving tax like GST then you are required to pay that charged GST to the government. 

GST payment for different Taxpayers

Pay GST Online

The GST payment process is almost the same for all taxpayers under GST.. If there is no sufficient cash balance then the taxpayer must use challan for depositing money into a cash ledger, using prescribed modes of payment. Following are the payment process for various categories:

Regular Taxpayer

Around the time of filing GST-3B, to make any GST payment towards the electronic cash ledger, they must use the PMT-06 challan. The details of which will appear in GSTR-3B. Further, they can create a challan and pay towards it either before login or after or while filling GSTR-3B returns. 

Quarterly Taxpayer

These taxpayers are the ones who have opted into the QRMP scheme under GST. These taxpayers must deposit tax in the first two-months of a quarter directly using PMT-6 and make payment while filing GSTR-3B for the last month of the quarter. 

Taxpayers filing Nil GST returns

The taxpayers falling in this category have no sales or purchase or pax payable for the relevant tax period either for the month or quarter and challan may not be used to make payment.

Composition taxable persons

Taxpayers must summarize the turnover details or sales sone in the quarter in challan CMP-08 before making payment of tax.

Modes to choose for making a GST payment?

Undermentioned are the modes of GST payment available on the GST portal:

1. Online payments

  • Net banking
  • Debit card/credit card (Not activated)

2. Offline payments

  • Over the counter (Cheque/Demand Draft/Cash), also known as OTC
  • National Electronic Fund Transfer/Real-Time Gross Settlement, popularly known as NEFT or RTGS

Notes on online GST payment

  1. Payments made through internet banking are known as Online mode.
  2. One can pay through all these modes with or without logging into the portal. 
  3. There are particular banks that are chosen for GST portal that allows paying from. They must choose the bank and make GST payment online using a card or net banking instantly.
  4. Once the payment is made, the electronic cash ledger gets updated. If you are generating challan without logging in, one must ensure that they finish the payment immediately. You can find more information around GST here.

Notes on offline GST payment

  1. Some of the offline options include NEFT, DD, cash, cheque etc. and this can be voluntarily chosen. 
  2. When the taxpayer’s bank is not reflected in the net banking or card payment list, one of these modes is chosen. 
  3. These modes can be used upon generating the GST challan before or after logging into the portal.
  4. Once this is done, take a printout of it, fill in depositor and instrument details, sign and submit it in the bank once payment is completed.
  5. Banks will process instruments within 24 to 48 hours after which the electronic cash ledger gets updated with all amounts.
  6. The maximum amount that taxpayers can pay is INR 10,000 through OTC. But if this amount is more than this amount then the taxpayer must opt for other modes.
  7. While generating challan if you have chosen RTGS/NEFT the steps are different. Printout must be taken of challan, fill it, sign and submit it along with challan. The bank will process it and provide UTR number within a few hours. After this, you have to log in to the portal to link the UTR against the particular challan and the electronic cash ledger gets updated. 

How to generate a GST challan on the GST portal?

There are two ways to generate a GST challan. You can either log in to the GSTIN account on the GST portal or before you log in. If you want to generate challan before, then the following are the steps to generate challan. You can create the record of all your GST transactions on Lio App which will be saved on the Cloud and you can access it from anywhere on your mobile phone.

Steps for Pre-login GST Challan Generation

Step 1: On the GST portal’s homepage, navigate to the Services followed by Payments and finally Create Challan option.

Pay GST Online

Step 2: Now enter the GSTIN or the ID of a temporary user or tax return preparer or UN body. Enter the captcha code.

Pay GST Online

Step 3: Enter amounts for CGST, SGST, IGST or other heads, as applicable. Thereafter, choose the relevant payment mode with bank details if applicable.

Pay GST Online
Pay GST Online

Step 4: Re-enter the GSTIN/Other ID for the Challan Generation field and click on the ‘PROCEED’ button.

Pay GST Online

Step 5: Click on the ‘DOWNLOAD’ button to download the challan that is generated.

Steps for Post-login GST Challan Generation:

Pay GST Online
Pay GST Online

If a taxpayer chooses to generate challan after logging in, he can find the button to create challan on your dashboard itself. The rest of the steps to fill and generate challan are the same.

Pay GST Online

For that, he must enter the amounts in respective heads and choose the desired payment mode.

Pay GST Online

Steps to complete GST payment at a later date

Following is a step-by-step guide for you to make the GST payment with ease:

(1) To complete the payment later on against a challan earlier generated, in case of payment either through net banking

Step 1: Log in to the GST portal and go to the Services > Payments > Challan history.

Pay GST Online

Step 2: Click on the hyperlink against the appropriate CPIN listed down.

Pay GST Online

After this, select the right bank from the list of banks displayed for card payment or net banking and finish the payment.

Pay GST Online

Receipt gets generated with CIN upon successful payment. The electronic cash ledger gets updated immediately.

Pay GST Online

(2) To complete the payment later on against a challan earlier generated, in case of OTC mode of payment

Pay GST Online

Step 1: Fill up the remaining particulars asked on challan manually with the authorised person’s signature.

Step 2: Submit the filled-in particulars, the challan copy, instruments such as cheque or DD or cash to the appropriate bank, earlier chosen while generating challan.

In a day or two, the electronic cash ledger gets updated with the payment.

(3) To complete the payment later on against a challan earlier generated, in case of RTGS/NEFT

Step 1: Fill up the remaining particulars asked on challan, including RTGS/NEFT.

Also, fill up the mandate with the depositor details, cheque details and manually sign it.

Step 2: Submit the filled-in particulars, the challan copy, cheque and mandate to the remitting bank earlier chosen while generating challan. Instead of a cheque, one can use the account debit facility too.

Within two hours, the bank will process this. The taxpayer will receive the Unique Transaction Number (UTR) and Challan Identification Number (CIN) on the registered e-mail ID or mobile number.

Step 3: Log in to the GST portal, go to challan history.

Pay GST Online

Step 4: Click on the hyperlink against the appropriate CPIN. Enter the UTR number and click on ‘Link UTR’. The electronic cash ledger gets updated.

Pay GST Online
Pay GST Online

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