Online GST Payment Made Simple: A Beginner’s Guide

At the end of 2024, GSTN recorded 14 million registered users, which lays a thought behind navigating to GST payments is what everyone needs to master.

Do you know 90% of the GST filing processes are done through the GSTN portal? Most of the taxpayers don’t know how to get started, face issues with creating challans, and at times fail to abide by the rules. Missing even a single GST payment last date can cause heavy penalties and compliance hassles. But here’s the catch the blog below explains the simplest way to pay taxes online. 

Whether you are a beginner or someone who files returns regularly, this article will clear all your confusion. Let’s read it now! 

GST Payment Guidelines for Taxpayers: A Quick Snapshot! 

Regardless of the taxpayer type, the steps to make a GST online remain mostly the same. However, there are a few slight variations. Let’s scroll down to see the taxpayer categories and their payment process. 

Normal Registered Taxable Person! 

• Normal taxpayers need to leverage Challan PMT-06 to pay the pending tax amount into the digital cash ledger while filing form 3B of GSTR. 
• The transaction information can be automatically seen in the GSTR-3B. 
• Challans may be created at the time of return filing or even before or after signing into the portal.
• A detailed breakdown is shared in the later segments of the article.

A Taxpayer Who Files Returns Every Quarter 

• Taxpayers enrolled in the QRMP scheme are required to use Form PMT-06 to pay taxes for the first and second months of every quarter. 
• The final transaction is done in the 3rd month of the quarter while filing form 3B of GSTR. 
• Let’s consider the Jan-March QRMP period; the payment should be made by the 25th of the following month. 
• During the PMT-06 payment process, select ‘Monthly payment for quarterly return’ and opt for either the Fixed Sum approach or self-assessed tax calculation.

Taxable Individuals Filing NIL Returns

• Businesses or Individuals with zero or low sales or revenue during the tax period fall under this category. 
• These taxpayers don’t need to issue the challan or shoot for GST payment. 

Composition Scheme Taxpayers 

• Under this scheme, the taxable individuals summaries sales/turnover data under the form CMP-08 and initiate payments. 
• Click here to understand the CMP-08 filing process in detail.

Available Payment Methods for GST Challan: Which One Should You Use?

Generate GST Challan on Portal: A Quick Guide! 

Without Login into Portal! 

• On the GST portal home screen, go to the Services menu, choose Payments, and click on Create Challan.
• Enter your user ID and the captcha. 
• Insert central, state, and integrated GST rates and choose the payment mode. 
• Enter your GSTIN once more and hit ‘PROCEED’ to continue creating the challan.
• Click on ‘DOWNLOAD’ to get offline access. 

Login to the Portal and Create a Challan! 

Once logged in, carry out the following steps to process your GST challan payment.

• Get access to the GSTN portal with your credentials. 
• On your dashboard, locate and click the ‘Create Challan’ button.
• Provide the necessary information as shown and choose a payment option.

• Tap on ‘Generate Challan’ in the bottom-right section of the page.

What is the GST payment Last Date? 

The deadline to complete the GST payment completely depends on the Challan issuing date. For challans created without logging in to the GSTN portal, payment needs to be done immediately through net banking. That’s close to 15 days for offline mode. 

Check out the below details to know more! 

Make Payments via Net Banking

• For Net baking, choose your bank name, and proceed ahead by clicking on ‘Generate Challan’
• After submitting, the CPIN will appear on your screen for further use.
• GST payments for challans generated prior to login must be completed right away.
• For post-login, it can be done within a 15-day time span. Check out the next section and download the process for completed GST challan payments later. 

How to Make GST Payments Later? 

GST Payment Login for Net Banking 

These steps are to be followed if the challan is generated before and the payment is to be done through net banking at a later stage. 

• Access your GSTN account on the portal and navigate to Services > Payments > Challan History. 
• Next, select your bank to proceed with the card or net banking payment.
• The CIN receipt will be displayed on your screen and the cash ledger will get updated instantly. 

GST Payments Through Order to Cash 

• Manually complete the remaining details on the Challan and have it signed by the designated authority.
• Submit the form, along with a challan copy and assets like a cheque, demand draft, or cash, to the bank mentioned earlier while creating the Challan. 
• Once done, the digital cash ledger gets updated within 2 days. 

GST Online Payment through RTGS / NEFT 

• Enter the pending information on the Challan and add details of RTGS/ NEFT, too. 
• Hand over the filled form, challan copy, and cheque to the designated bank chosen at the time of challan generation. Rather than submitting the cheque, you can leverage the account debiting facility. 
• The bank takes a maximum of two hours and shares the unique transaction ID and challan identification number with the taxable individual. These details are shared via mail or text SMS. 
• Sign in to the GST portal and go to the ‘Challan History’ tab. 
• Locate the CPIN entry, click on the associated link, enter the transaction ID, and proceed by clicking ‘Link UTR’. 
• You will see the digital cash ledger generated. 

Conclusion! 

With 14M+ taxpayers registered on the portal- it’s crucial to understand how to make GST payments on time and that too before the due date. Whether you are a regular filer or new to the process, this blog will turn your handbook to every concern. 

Still unsure? Bookmark this guide and refer back whenever you’re ready to make your GST online payment. 

Want to streamline the GST filing process? Get Munim right away for you! 

FAQs on GST Payment! 

1. What is the GST Payment Due date? 

GST payment due date is the 20^th of every month. 

2. How to write a cheque for GST payment? 

Fill in all the information in the RTGS form and mention the date on the cheque. Enter the payee- “For Self for RTGS”. Enter the transaction amount in numbers and words. 

3. How many days are required for GST payment? 

According to the GST rules, the payment needs to be furnished on a monthly basis. 

4. What is the validity of a Challan? 

On successful generation of challan, a CPIN number is created. It stays valid for 15 days.