GST Payment Online: How to Track GST Payment Status?
Updated: 5 days ago
The Goods and Services Tax (GST) system in India allows businesses to make tax payments easily online. However, ensuring that your GST payments have been processed successfully and tracking their status is essential to avoid penalties or compliance issues.
This article will guide you through the steps to track GST payment status, handle payment failures, and explore other key aspects of GST payment online.
Table of Content
What is GST Payment?
GST payment refers to the process by which taxpayers remit their GST liabilities on the sale or purchase of goods and services. GST is an indirect tax that is levied at every point of sale. Businesses collect GST from customers and remit it to the government through regular payments. These payments must be completed either monthly or quarterly, depending on the type of taxpayer.
Who Should Pay GST?
The following categories of taxpayers must pay GST:
Regular Taxpayers: Businesses with a turnover exceeding the prescribed limit.
Composition Scheme Taxpayers: Small businesses that opt for a composition scheme and pay GST at a fixed rate.
Casual Taxable Persons: Individuals or businesses that occasionally supply goods or services in India.
Non-resident Taxable Persons: Non-residents supplying goods or services in India.
Each taxpayer type follows different timelines and methods for GST payment.
GST Payment for Different Taxpayers
Different types of taxpayers follow different payment schedules and methods:
Regular Taxpayer: Regular taxpayers must pay GST monthly. They file GSTR-3B for reporting summary details of outward supplies and input tax credits, followed by GSTR-1 for outward supplies.
Quarterly Taxpayer (QRMP Scheme): Under the QRMP (Quarterly Return, Monthly Payment) scheme, small taxpayers can file returns quarterly but need to make monthly tax payments.
Taxpayers with Nil GST Returns: Taxpayers with no sales or purchases during a given tax period must still file ‘nil’ returns to stay compliant.
Composition Scheme Taxpayers: Businesses that opt for the composition scheme pay GST quarterly at a fixed rate on their turnover and file GSTR-4 annually.
GST Payment Process
The GST payment process involves generating a challan, selecting the payment mode, and confirming the payment. Here’s a detailed breakdown:
Generate a GST Challan: Before making a payment, taxpayers must generate a challan on the GST portal.
Enter CPIN: Each generated challan comes with a unique CPIN, which helps track the payment.
Select Payment Mode: Choose from available payment methods such as net banking, debit/credit card, or UPI.
Confirm Payment: Complete the transaction and download the GST receipt for your records.
Methods for Making a GST Payment
There are several methods to make a GST payment online:
Online Payment via GST Portal: You can pay your GST dues using net banking, debit/credit cards, or UPI directly through the GST portal.
Payment Through Banks: You can pay through authorized banks using NEFT/RTGS for larger payments. Ensure to generate the CPIN before making the payment.
Over-the-Counter (OTC) Payment: If your GST liability is below INR 10,000, you can make the payment through cash, cheque, or demand draft at authorized banks.
Unified Payments Interface (UPI): UPI is a quick and convenient method for making GST payments directly through your mobile device.
How to Generate a GST Challan on the GST Portal?
Here’s how to generate a GST challan:
Log in to the GST Portal: Use your GST credentials to log in.
Go to 'Payments': Under the ‘Services’ tab, click on ‘Payments’ and then select ‘Create Challan.’
Fill in the Details: Enter the required details such as tax liability and select the mode of payment.
Generate CPIN: A 14-digit CPIN will be generated once the challan is submitted.
How to Pay GST Online?
To make an online GST payment:
Login to the GST Portal.
Generate a Challan.
Select Payment Method: Choose between net banking, debit/credit card, or UPI.
Complete the Payment: Enter the required information and confirm the payment.
Download GST Receipt: After the payment is successful, download and save the GST payment receipt for your records.
How to Make GST Payment Offline?
If you prefer offline methods, GST payments can be made using NEFT/RTGS or Over-the-Counter (OTC) at authorized banks.
Generate Challan: Create a challan on the GST portal and choose NEFT/RTGS or OTC as the payment method.
Visit the Bank: Carry the challan and make the payment at the bank.
Track Payment: You can track the payment status using the CPIN on the GST portal.
Importance of GST Cash and Credit Ledger for GST Payment
The GST portal maintains two essential ledgers for taxpayers:
Cash Ledger: Records payments made towards tax liabilities.
Credit Ledger: Records input tax credits that can be used to offset tax liabilities.
These ledgers ensure transparency and help taxpayers track their payments and credits.
GST Payment Rules
GST payments must be made on or before the due date to avoid penalties. The payment rules differ for regular taxpayers, composition scheme taxpayers, and those under the QRMP scheme.
GST Payment Due Dates for Different Taxpayers
The due dates for GST payments vary depending on the type of taxpayer:
Regular Taxpayers: Monthly payment by the 20th of the next month.
Quarterly Taxpayers: Payments are due quarterly under the QRMP scheme.
Interest on Late Payment of GST
If you delay your GST payment, interest is charged at 18% per annum on the outstanding tax amount. It's important to make timely payments to avoid accumulating interest.
Steps to Track GST Payment Status Online Before Logging In
If you're looking to quickly check the status of your GST payment without logging into the GST portal, follow these simple steps:
Go to the GST Portal: Navigate to the official GST website at https://www.gst.gov.in.
Access ‘Track Payment Status’: Under the 'Services' tab, select 'Payments' and then choose ‘Track Payment Status.’
Enter CPIN: Provide your Common Portal Identification Number (CPIN), a 14-digit unique identifier generated for each GST payment, along with the Captcha code. The CPIN is essential for tracking payments.
View Payment Status: After submission, the system will display the current status of your payment—whether it is successful, pending, or failed.
This method is useful if you want a quick update on your payment status without going through the login process.
Steps to Track GST Payment Status Online After Logging In
For a more comprehensive view of your payment history and detailed status updates, logging into the GST portal provides access to additional features:
Login to GST Portal: Use your GSTIN and password to log in at https://www.gst.gov.in.
Navigate to the ‘Payments’ Section: Click on ‘Services’ and under ‘Payments,’ select ‘Track Payment Status.’
Enter CPIN or View History: You can enter your CPIN to track specific payments, or alternatively, access your entire payment history by going to ‘Electronic Cash Ledger’ or ‘Credit Ledger’ under the ‘Ledgers’ tab.
Download GST Payment Receipt: Once you find the payment details, you can download the GST payment receipt for future reference. This is essential for your records.
Steps to Follow if GST Payment Fails
In some cases, GST payments may fail due to technical issues or banking errors. Here's what you should do:
Check the Payment Status Again: First, check the payment status by re-entering the CPIN. Sometimes the payment may still be processed.
Retry the Payment: If the payment shows as ‘Failed,’ you can retry the payment process on the GST portal by generating a new challan.
Bank Communication: If the payment was deducted from your account but not reflected in the GST portal, contact your bank with the transaction reference number and ask for clarification.
Raise a Grievance: If the issue remains unresolved, raise a grievance on the GST portal under the ‘Help & Taxpayer Services’ section. You will need to provide the payment details and proof of the deduction from your bank.
FAQ
Q1. How can I track my GST payment status online?
You can track your GST payment status on the GST portal by using the CPIN in the ‘Track Payment Status’ section.
Q2. What is CPIN in GST?
CPIN stands for Common Portal Identification Number, a unique 14-digit number assigned to each GST payment transaction.
Q3. How do I download my GST payment receipt?
After making a payment, log in to the GST portal and download the payment receipt from the 'Electronic Cash Ledger' under 'Ledgers.'
Q4. How to check if GST is paid by my supplier?
You can verify if your supplier has paid GST by checking GSTR-2A or GSTR-2B on the GST portal, which will reflect the supplier's payments.
Q5. What should I do if my GST payment fails?
Retry the payment after checking the status. If the payment was deducted but not reflected, contact your bank or raise a grievance on the GST portal.
Q6. Can I make GST payments offline?
Yes, GST payments can be made offline via NEFT/RTGS or Over-the-Counter at authorized banks using the GST challan.
Q7. How can I track my GST payment without CPIN?
If you don’t have the CPIN, log in to the GST portal and check your payment history under 'Ledgers.'
Q8. What happens if I miss the GST payment deadline?
Late payments attract an interest of 18% per annum. Make sure to pay by the due date to avoid penalties.
Q9. What is the GST payment due date for regular taxpayers?
Regular taxpayers must make their GST payments by the 20th of each month for the previous month’s liability.
Q10. Can I check my entire GST payment history?
Yes, you can view your entire payment history in the ‘Electronic Cash Ledger’ or ‘Credit Ledger’ on the GST portal.
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