GST Payment Procedure Online and Offline

How do I make the GST payment in pre-login mode?

To make the GST payment in pre-login mode, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Payments > Create Challan command.

3. The Create Challan page is displayed. In the GSTIN/UIN/TRPID/TMPID field, enter your GSTIN.
Note:

  • In case UN Bodies, Embassies, Government Offices or Other Notified persons wants to create a Challan in pre-login, they need to provide Unique Identification Number (UIN).
  • In case Tax Return Preparers wants to create a Challan in pre-login, they need to provide Tax Return Preparer Identification Number (TRPID).
  • In case unregistered dealer having temporary ID wants to create a Challan in pre-login, they need to provide Temporary Identification Number (TMPID).

4. In the Type the characters as displayed below field, enter the captcha text.

5. Click the PROCEED button.

6. In the Tax Liability Details grid, enter the details of payment to be made. The Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made.

7. Select the Mode of E-Payment.

In case of E-Payment

a. In the Payment Modes option, select the E-Payment as payment mode.

b. Click the GENERATE CHALLAN button.

c. The OTP Authentication box appears. In the Enter OTP field, enter the OTP sent on registered mobile number of the taxpayer whose GSTIN/UIN/TRPID/TMPID is entered.
d. Click the PROCEED button.

e. The Challan is generated.
Note: You can also download the GST Challan by clicking the DOWNLOAD button.

f. Select the Mode of E-Payment as Net Banking.

g. Select the Bank through which you want to make the payment.

h. Select the checkbox for Terms and Conditions apply.

i. Click the MAKE PAYMENT button

Note: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed. The payment receipt is displayed. To view the receipt, click the View Receipt link. You can also make another payment by clicking the MAKE ANOTHER PAYMENT button.

In case of Over the Counter
a. In the Payment Modes option, select the Over the Counter as payment mode.

b. Select the Name of Bank where cash or instrument is proposed to be deposited.

c. Select the type of instrument as Cash/ Cheque/ Demand Draft.

d. Click the GENERATE CHALLAN button.

e. The OTP Authentication box appears. In the Enter OTP field, enter the OTP sent on registered mobile number of the taxpayer whose GSTIN/UIN/TRPID/TMPID is entered.

f. Click the PROCEED button.

g. The Challan is generated.

Note: You can also download the GST Challan by clicking the DOWNLOAD button

h. Take a print out of the Challan and visit the selected Bank.

i. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period.

j. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS

a. In the Payment Modes option, select the NEFT/RTGS as payment mode.

b. In the Remitting Bank drop-down list, select the name of the remitting bank.

c. Click the GENERATE CHALLAN button.

d. The OTP Authentication box appears. In the Enter OTP field, enter the OTP sent on registered mobile number of the taxpayer whose GSTIN/UIN/TRPID/TMPID is entered.

e. Click the PROCEED button.

f. The Challan is generated.

Note: You can also download the GST Challan by clicking the DOWNLOAD button

g. Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously.

h. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility.

i. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>.

j. Once you receive the Unique Transaction Number (UTR) on your registered e-mail or mobile number, you can link the UTR with the NEFT/RTGS CPIN on the GST Portal. Go to Challan History and click the CPIN link. Enter the UTR and link it with the NEFT/RTGS payment.

k. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

l. The payment will be updated in the Electronic Cash Ledger in respective minor/major heads.

FAQs on GST Online Payment

1. What are the online modes of payments available for making payments on the GST Portal?

Two types of online modes of payment are available for making payments on the GST Portal:
(Note: E-Payment refers to payments which are made online through Net Banking/Credit Card/Debit Card)

Internet Banking (Pay online)
The Internet Banking or Netbanking option allows you to make a payment from your online banking account directly. When you use this payment option, you are redirected to your bank’s website to provide your user credentials and make the payment. Upon successful payment confirmation from Bank, the amount is instantly credited to your Electronic Cash Ledger.

Credit or Debit Card (Pay online)
You can make GST payments from your credit or debit card. When you use this payment option, you are redirected to your payment gateway’s website to provide your card details and make the payment. Upon successful payment confirmation from Bank, the amount is instantly credited to your Electronic Cash Ledger.

2. While making an online payment, I mentioned the correct GSTIN but name of the dealer was mentioned incorrectly. How can I get the credit of the taxes paid?

This contingency will never occur, if you make the online payments because when you enter the GSTIN as your login ID then the name of the taxpayer populates automatically in the Challan. Credit is given to the taxpayer on the basis of GSTIN and not on the basis of name because there can be more than one taxpayer having the same name of the business.

3. What is the payment process using the Net Banking E-Payment mode option?

User must have an account with any authorised bank with the Internet Banking (Netbanking) facility activated on it.

4. Which banks provide Internet Banking (Netbanking) payment facility for making payments on GST Portal?

Net Banking payment facility of following authorized banks is available on the GST Portal. The bank details are available under Help > How can we help you > Payments > List of Authorised Banks.

5. Do banks levy any additional surcharge on Netbanking payments?

For Internet Banking (Netbanking) Payments, there is no surcharge levied by any bank.

Categories GST

Leave a Comment