GST Payment: How to Make GST Challan Payment Online?
Updated: Oct 27
Ensuring timely GST payments is one of the most important responsibilities for businesses registered under India’s Goods and Services Tax (GST) regime. Whether you’re a business owner, service provider, or any other entity liable to pay GST, understanding the process of how to pay GST challan online is crucial for staying compliant and avoiding penalties.
In this comprehensive guide, we’ll explore the steps for generating GST challans, different payment methods, deadlines, and everything you need to know about paying GST—whether online or offline.
Table of Contents:
Who Needs to Pay GST? Understanding Payment Obligations for Various Taxpayers
The GST payment process depends on the taxpayer’s category. Each type of taxpayer has distinct filing frequencies and payment schedules. Here’s a breakdown of the main taxpayer categories and their GST payment obligations:
Regular Taxpayers
For regular taxpayers, GST payments are generally made monthly. Alongside their monthly filing of returns (GSTR-1 and GSTR-3B), these taxpayers must pay the applicable GST on their sales, with provisions to claim Input Tax Credit (ITC) on purchases.
Composition Scheme Taxpayers
Businesses that opt for the composition scheme enjoy a simplified tax filing process, with payments made quarterly instead of monthly. However, they pay a fixed rate of tax based on their turnover and cannot claim ITC. Despite the simplicity, it’s critical to file the returns and pay taxes by the prescribed deadlines.
Occasional Taxpayers: Casual and Non-Resident Foreign Entities
Casual taxable persons and non-resident foreign taxpayers have unique payment needs. They must pay GST in advance based on estimated turnover, and these payments are reconciled once the actual turnover is known. They must file returns and pay taxes monthly.
Choosing the Right Method to Make GST Payments: Online and Offline Options
Taxpayers in India have several options when it comes to paying GST. Let’s explore both online and offline payment modes, so you can choose the one that works best for your business.
Online Payment Methods: Fast and Convenient Options
Online payments are often the preferred mode for businesses because they’re quick and hassle-free. The GST portal payment options include:
Net Banking: The most commonly used mode, where you log into your bank’s net banking portal to authorize the GST payment.
Credit Card and Debit Card: If you’re wondering, can we pay GST through credit card? The answer is yes. The GST portal allows payment through both credit and debit cards, although some processing fees may apply depending on your bank.
UPI (Unified Payments Interface): You can also pay GST through UPI, which is especially useful for smaller transactions.
Key Points to Keep in Mind About Online Payments:
Payment Confirmation: After completing the transaction, you’ll receive instant confirmation, and your GST payable status will be updated in real-time.
Security: All online payments through the GST online payment portal are secure and encrypted, offering peace of mind for taxpayers.
Limits: Certain payment modes like UPI or debit cards may have daily transaction limits, so large payments might need to be split or handled via net banking.
Offline Payment Methods: Over-the-Counter and Bank Transfers
For taxpayers who prefer traditional payment modes, GST payments can also be made offline using Over-the-Counter (OTC) transactions or through RTGS/NEFT transfers.
Over-the-Counter (OTC) Payments
Cash, Cheque, or Demand Draft: You can generate a challan on the GST portal, print it, and take it to an authorized bank for payment via cash, cheque, or demand draft. Be mindful of the ₹10,000 limit for cash payments.
RTGS/NEFT Transfers
High-Value Transactions: This mode is suitable for large businesses making high-value payments. After generating a challan, you can initiate an RTGS (Real-Time Gross Settlement) or NEFT (National Electronic Funds Transfer) through your bank, using the details provided on the challan.
Step-by-Step Process to Generate a GST Challan on the GST Portal
Before making any GST payment, the first step is to generate a GST challan. This is a crucial part of the process, as the challan carries the details needed for completing the payment, whether online or offline. Here’s how to generate it:
Log in to the GST Portal: Visit www.gst.gov.in and log into your account.
Navigate to Create Challan: Under the "Services" tab, click on "Payments" and select "Create Challan".
Fill in Tax Details: Enter your GSTIN and provide details about the taxes you need to pay, such as CGST, SGST, IGST, and Cess.
Select Payment Mode: Choose from available payment modes, such as net banking, card payments, UPI, or offline methods like RTGS/NEFT.
Generate and Save Challan: Once all the details are filled in, click on "Generate Challan". You can save or print this challan for reference.
Your challan reference number (CRN) will be displayed, which you’ll use for making the actual payment.
How to Make GST Payments Offline? The Traditional Route for Paying GST
If you choose to make your GST payments offline, here’s how to go about it:
Generate the Challan: Follow the steps above to generate a GST challan, and select "OTC" or "RTGS/NEFT" as the payment mode.
Take the Challan to a Bank: For OTC payments, visit any authorized bank branch with your challan and pay via cash, cheque, or demand draft.
Payment Confirmation: The bank will issue a payment reference number (PRN) as proof of payment. You can check the status of your payment on the GST portal using this number.
For RTGS/NEFT, initiate the payment through your bank using the details on the challan.
How to Generate a GST Challan Without Logging into the Portal?
Yes, you can generate a GST challan even without logging into your account on the GST portal. Here’s how:
Visit the GST Portal: Go to the homepage of the GST online payment portal.
Click on Challan Generation: Under the “Payments” section, click “Challan” and enter the required details.
Enter GSTIN and Payment Details: Fill in the tax liability and payment amount details.
Select Payment Mode and Generate: Once you’ve filled in the necessary information, choose your preferred payment mode and click “Generate Challan”.
Key Steps to Generate GST Challan After Logging into the Portal
For logged-in users, generating a GST challan is straightforward and ensures all details are saved under your taxpayer profile.
Login to the GST Portal: Use your credentials to log in to your GST profile.
Navigate to Payments: Under the “Services” section, click “Payments” and then “Create Challan”.
Select Tax Types: Choose the tax components (CGST, SGST, IGST, Cess) and enter the payable amounts.
Complete the Process: After selecting your payment mode, generate the challan, which will be saved under your profile for future reference.
When Are GST Payments Due? Important Deadlines to Know
For regular taxpayers, the GST deposit due date falls on the 20th of the following month. This means that for any given month, you must file your return and pay the corresponding GST by the 20th of the next month.
For taxpayers under the composition scheme, GST payments must be made quarterly, with the due date being the 18th of the month following the quarter’s end.
What Happens if You Miss a GST Payment Deadline? Late Fees and Penalties
Missing the GST payment deadline can result in costly interest and penalties. Interest is charged at 18% per annum on any unpaid GST amount, and late fees may also be applicable. To avoid these charges, it’s critical to ensure your GST payment is made by the due date.
How to Make GST Payments at a Later Date After Generating a Challan
Sometimes, you may generate a challan but complete the payment later. If you’re in this situation, here’s how to proceed:
For Net Banking Payments:
Login to the GST Portal: Go to “Services” → “Payments” and choose the previously generated challan.
Select Payment Method: Click on the hyperlink against the appropriate CPIN listed down.
Select the right bank from the list of banks displayed for card payment or net banking and finish the payment.
Receipt gets generated with CIN upon successful payment. The electronic cash ledger gets updated immediately.
For Over-the-Counter (OTC) Payments:
Print the Challan: Take the printed GST challan filled form to an authorized bank.
Complete Payment: Pay via cash, cheque, or demand draft and obtain your payment confirmation.
For RTGS/NEFT Payments:
Initiate Transfer: Use the RTGS/NEFT details from your challan to initiate payment through your bank.
Confirm Payment: Check the payment status on the GST portal using your CRN.
Tracking Your GST Payment Status
Once your payment is complete, it’s important to verify the GST payment status to ensure the amount has been credited against your tax liability. Log in to the GST portal and use your challan reference number (CRN) to track the payment status.
What Happens if You Pay GST After 8 PM?
Although you can generate a challan anytime on the GST portal, most banks close their payment windows at 8 PM. If you attempt a GST payment after 8 PM, the transaction may not be processed until the next business day. Plan your payments accordingly to avoid any last-minute issues.
TaxBuddy: Making GST Compliance Easy for You
Managing GST can feel like a never-ending task, especially with deadlines, payments, and filing to worry about. But it doesn’t have to be complicated—that’s where TaxBuddy comes in. We understand that running a business is already challenging, and handling tax compliance can add to the stress.
At TaxBuddy, we believe in making things simple and straightforward for you. Whether it’s generating a GST challan, filing returns, or paying GST online, we’ve got you covered. Our team of experts ensures that everything is done correctly and on time, so you don’t have to worry about penalties or late fees.
FAQ
1. How do I generate a GST challan?
You can generate a GST challan by visiting the GST online payment portal, clicking on “Create Challan” under the “Payments” section, and filling in your tax details.
2. Can we pay GST through a credit card?
Yes, you can pay GST using a credit card on the GST portal, although some banks may charge additional fees for this payment mode.
3. What is the deadline for GST payment?
For regular taxpayers, the due date for GST payments is the 20th of the following month, while composition scheme taxpayers must pay quarterly, by the 18th of the month following the quarter.
4. How do I check my GST payment status?
Log in to the GST portal and use the challan reference number (CRN) to check the status of your GST payment.
5. How do I pay GST without logging in to the portal?
You can generate a challan without logging in to the portal and make the payment using the reference number at any authorized bank.
6. Can we pay GST through UPI?
Yes, you can pay GST through UPI using the GST portal’s payment gateway, which supports UPI-based transactions.
7. What happens if I miss the GST payment deadline?
If you miss the deadline, you will be charged 18% per annum interest on the outstanding tax, and late fees may apply.
8. Can I pay GST offline?
Yes, GST can be paid offline via Over-the-Counter (OTC) payments or RTGS/NEFT through authorized banks.
9. Can I make a GST payment after 8 PM?
Most banks stop processing payments after 8 PM, so if you attempt to pay GST at that time, it may only be processed the next day.
10. How do I pay a GST penalty?
You can pay a GST penalty by generating a new challan on the GST portal and selecting "Penalty" under the tax type.
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