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How to make GST payment online

  • Highlights

  • Login to the GST portal to make GST payment

  • You can pay GST online or offline

  • Generate challan online as a proof of GST payment

  • Pay GST on time to avoid 18% interest charges

Any business owner or a self-employed professional associated with the purchase or supply of goods and services is required to file GST return. If you belong to this category, based on the timeline for filing GST, you will have to make GST payment. Here’s what you need to know about your GST payment due and how to pay it.

GST Payment Due Date:

Return Form Description Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected. Monthly 11th* of the next month with effect from October 2018 until September 2020.
*Previously, the due date was 10th of the next month.
Quarterly (If opted) End of the month succeeding the quarter.
GSTR-2
Suspended from September 2017 onwards
Details of inward supplies of taxable goods and/or services effected claiming the input tax credit. Monthly 15th of the next month.
GSTR-3
Suspended from September 2017 onwards
Monthly return on the basis of finalisation of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month.
GSTR-3B Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer. Monthly Staggered^ from the month of January 2020 onwards*
*Previously 20th of the next month for all taxpayers.
^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.
For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category X states/UTs 

Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
CMP-08 Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services). Quarterlyy 18th of the month succeeding the quarter.
GSTR-4 Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services) Annually 30th of the month succeeding a financial year.
GSTR-5 Return for a non-resident foreign taxable person.) Monthly 20th of the next month.
GSTR-6 Return for an input service distributor to distribute the eligible input tax credit to its branches.) Monthly 13th of the next month.
GSTR-7 Return for government authorities deducting tax at source (TDS).) Monthly 10th of the next month.
GSTR-8 Details of supplies effected through e-commerce operators and the amount of tax collected at source by them. Monthly 10th of the next month.
GSTR-9 Annual return for a normal taxpayer. Annually 31st December of next financial year.
GSTR-9A Annual return to be filed by a taxpayer registered under the composition levy anytime during the year. Annually 31st December of next financial year.
GSTR-9C Certified reconciliation statement. Annually 31st December of next financial year.
GSTR-10 Final return to be filed by a taxpayer whose GST registration is cancelled. Once, when GST registration is cancelled or surrendered. Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the month following the month for which statement is filed.

* Subject to changes by Notifications/ Orders
**Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.

What is GST payment?

Deduce your Input Tax Credit and subtract it from your Outward Tax Liability to compute your total GST payment amount. To this amount, add the interest or late fee charges, if any and subtract the TDS/TCS charges. This way you will be able to arrive at the exact figure for your GST payment. After calculating the GST amount, proceed to paying it.

GST payment process

Additional Read: Know all about GST

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How to pay GST online or offline

  • Step 1: As a regular tax payer, registered with GST, you can proceed to the official GST website to login to your account.

  • How to pay GST online or offline
  • Step 2: After you GST login, proceed to the ‘payments’ section listed under the ‘services’ tab. Here, select ‘create challan’ option.

  • How to pay GST online or offline
  • Step 3: Next in the challan, enter every amount properly under each head. Then, select the payment method.

  • How to pay GST online or offline
  • Step 4: Once you fill in the particulars, under headers like CGST, IGST, CESS, among others, click ‘generate challan’. In case of doubt, you can click the ‘save’ option and retain the challan for future. This way, you can make as many changes to the challan, anytime you want through your registered account. Hit ‘generate challan’ only when you are absolutely sure of the details you have entered.

  • How to pay GST online or offline
  • Step 5: After the challan is generated, you will have to proceed with the GST payment. Here you can choose from 3 options: make an over-the-counter payment at your nearest bank or do an online payment using net banking/ debit card/credit card or simply make the payment via NEFT/ RTGS.

  • Step 6: Based on your preferred payment method, you can carry out an online or offline GST payment. In case of online payment, as soon as the payment is done you will get an acknowledgment and will be allowed to download the challan. When paying at your local branch, you will receive a printout acknowledgement. However, irrespective of how you pay GST, you will have to generate the paid receipt or final challan online. Retain a copy of your GST payment receipt; this will work as a proof in future.

It is important to note that if your tax liability is more than Rs.10,000, it is mandatory for you to pay taxes online.


Additional read: All about Goods and service tax identification number (GSTIN)

When can you make GST payment?

You will have to pay your GST on a monthly basis, just after you file your GSTR 3B return. This means you will have to pay and file your return for the previous month by the 20th of the next month. Earlier the payment coincided with GSTR 3 return, which stands suspended at the moment.

To avoid fines and interest charges make full GST payment on a timely basis. In case you delay the payment or pay lower than your dues, you will be charged 18% interest on your dues. That’s why, set a reminder for yourself, so that you never have to miss paying your GST on time.

GST Payment Forms

For dealers liable to pay GST online in India, the below GST payment forms are essential-


Form GST PMT-01 Maintains the electronic tax liability register
Form GST PMT-02 Maintains the electronic credit ledger
Form GST PMT-03 Includes order of rejection of claim for refund of balance in electronic credit ledger/electronic cash ledger, issued by an authorised officer
Form GST PMT-04 Use the form to communicate any discrepancy in your electronic credit ledger
Form GST PMT-05 Maintains the electronic cash ledger
Form GST PMT-06 Includes challan for payment of tax, interest, penalty, fees or any other amount
Form GST PMT-07 Use the form to communicate if your bank account has been debited but CIN has not been generated or CIN has been generated but not reflecting on the GST portal

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