How to Make GST Challan Payment Online

Online GST challan payment is a process to pay their Goods and Services Tax (GST) dues. On the official GST portal, companies can create a GST challan, which is a payment receipt with information on the tax payable. This payment can be made online through multiple modes like net banking, debit/credit cards, or over the counter from approved banks.

GST registration is the very first and most important step for companies to follow India's tax laws. In India, sales each year must register for more than ₹40 lakh (in special categories) for GST, serving more than ₹20 lakh. Especially the sale of ₹40 lakh goods and sales of services worth ₹20 lakhs and more, and more companies should register for GST. It is compulsory for those who engage in the delivery of goods or services.

After a business is registered, it receives a unique GSTIN (Goods and Services Tax number), which it can collect GST from customers, claim in-depth tax credits and submit a return to GST. Registration also provides timely legal recognition and allows companies to provide payment of GST and operate effectively under the tax environment of the GST government.

GST Payment for Different Taxpayers

GST payment requirements vary depending on the type of taxpayer and their business operations. Here is a list of different taxpayers:

• Normal Taxpayer: A regular business unit to follow standard GST accounting and payment requirements
• Composition Taxpayer: A small business that opts for a simplified tax scheme with a lower, fixed tax rate based on turnover
• Casual Taxable Person: A business that sometimes delivers goods or services in India and requires temporary registration for GST
• Input Service Distributor (ISD): A taxpayer receiving entrance services and distributing GST Credit related to other branches or devices
• Non-Resident Taxable Person: A foreign business or individual that is required to pay GST on supplies made in India
• Non-Resident Online Service Distributor: There is a need to follow a non-resident unit providing online services in India and the GST rules
• Embassy/UN Body/Other Notified Persons: Diplomatic missions or international organisations that are exempt from certain GST liabilities
• Special Economic Zone (SEZ) Developer/Unit: A business operating in a specified SEZ, qualified for special GST profits and exemption
• Tax Deductor at Source (TDS)/Tax Collector at Source (TCS): Entities required to deduct or collect GST at the source on specified payments under certain provisions

Understanding GST Challan Payments

The GST Challan is related to the payment of any other amount under Challan payment, interest, penalty, fee or goods and service fee (GST) regime, which is submitted through a Challan made on the GST portal. 

Online Payment Options for GST Challan:

• Payments of GST Challan are made using Form GST PMT-06 on the GST portal
• The challan generated has a CPIN (Common Portal Identification Number), which is valid for 15 days

Eligible taxpayers (e.g., regular filers, composition scheme holders) may pay through:

• Internet banking
• NEFT/RTGS
• OTC (Over-the-counter)
• UPI
• Debit/credit cards

On payment, a CIN (Challan Identification Number) is created, indicating a successful transaction. The paid value is debited to the Electronic Cash Ledger of the taxpayer for payment of GST liabilities

All operations are performed online, and payment status may be checked in the 'Track Payment Status' tab. Punctual payment ensures compliance and prevents penalty or interest charges.

Offline GST Challan Payment Methods:

Offline methods are:

• Cheque
• DD (Demand Draft)
• Cash
• NEFT/RTGS

These methods can be opted for optionally or in case the taxpayer's bank is not available for online payments.

Prerequisites for Online GST Challan Payment

Before making an online GST Challan payment, one should confirm that one fulfils certain requirements to secure a successful and free-flowing transaction. A comprehensive breakdown of the same is presented below:

• GSTIN or Temporary ID: You need to have a valid GSTIN (Goods and Services Tax Identification Number)  and  Online GST registration or a Temporary User ID (for unregistered users)
• Access to GST Portal: Internet connectivity and login details (if you're a registered user) for the GST Portal.
• Bank Account: An active bank account with internet banking, debit/credit card, UPI, or NEFT/RTGS facilities.
• Knowledge of Tax Liability: You should be aware of the quantum and nature of the tax (CGST, SGST, IGST, cess, penalty, etc.) that you need to pay.
• Valid Email ID and Mobile Number: For payment confirmations and alerts.
• Enabled Browser & Pop-up Permissions: A browser compatible with the GST portal and pop-up windows enabled for payment gateway redirection.
• Digital Signature (if applicable): If the digital signature is required (for some user categories such as companies), ensure the same is properly configured.

Step-by-Step Guide to Online GST Challan Payment

Making an online GST Challan payment is a straightforward process that ensures you stay compliant with tax regulations. Here's a step-by-step guide to help you complete the payment smoothly:

Step 1: Creating the Challan

• Log in to the GST Portal.
• Go to Services > Payments > Create Challan
• Enter GSTIN or Temporary ID
• Provide the tax details (such as CGST, SGST, IGST, Cess, Interest, Penalty, etc.) with the appropriate amounts
• Select the payment mode (Net Banking, NEFT/RTGS, OTC, UPI, etc.)
• Click ‘Generate Challan’ – a 14-digit CPIN will be generated
• Download or take a print of the challan for reference.

Step 2: Selection of the Payment Method

Once the challan is generated, you may proceed to the payment:

• Net Banking / Debit Card / Credit Card / UPI: Choose your bank, go to its payment gateway, and do the transaction online.
• NEFT/RTGS: Download the challan, go to your bank or use internet banking to make the NEFT/RTGS payment using the details furnished.
• Over the Counter (OTC): Select an authorised bank (from the list), carry the printed challan, and pay in cash/cheque/DD at the branch (maximum ₹10,000 per challan).

Step 3: Confirming the Payment

Once payment is made successfully, a CIN (Challan Identification Number) is created.

• The amount is credited to your Electronic Cash Ledger on the GST Portal
• To check, visit Services > Ledgers > Electronic Cash Ledger
• You can also monitor the status at Payments > Track Payment Status using your CPIN.

Tracking and Verifying Payment Status

Once a GST challan payment has been made, it's crucial to monitor and confirm the status to ensure proper crediting of the amount. Follow these steps:

• Step 1: Go to the GST Portal at www.gst.gov.in
• Step 2: Navigate to Services > Payments > Track payment status
• Step 3: Provide details using CPIN or GSTIN with a date range
• Step 4: See the status (Paid/Pending/Failed), mode of payment, bank ref number, and CIN (in case of success).

Verify in the Cash Ledger

• Step 1: Navigate to Services > Ledgers > Electronic Cash Ledger
• Step 2: Choose the appropriate date range and click 'View'
• Step 3: The amount credited from the challan will reflect under the appropriate tax heads (CGST, SGST, IGST, etc.).

Due date of GST payments

GST payment due dates are typically linked to the GSTR-3B filing. Here’s a quick overview:

Benefits of Online GST Challan Payment

Online GST Challan payments provide a fast, secure, and convenient means of paying your tax. They do away with the hassle of manual processing, allowing for timely payment and a lower chance of error. Combined with regular GST return filing, they ensure complete compliance with GST regulations and help businesses avoid penalties or notices. The following are 6 advantages of online GST challan payments:

Convenience: Online GST challan payment enables taxpayers to remit their payments 24x7 from any location, whether at home, in the office, or even while on the move. There is no need to go to a bank branch or stand in queues, thus saving time and effort. This is particularly convenient for companies dealing in multiple states or locations.

Instant Confirmation: Once payment is successful, the system will create an immediate CIN (Challan Identification Number). This will serve as proof and a receipt of payment. Real-time acknowledgement makes you confident that your taxes are being paid promptly.

Faster Credit to Ledger: The payment amount is credited immediately—often in real-time—to your Electronic Cash Ledger on the GST portal. This facilitates the timely offsetting of your tax dues and prevents you from missing return filing dates because of delayed payments.

Secure Transactions: The GST payment process employs bank-grade encryption and security measures, making your transactions secure. Regardless of whether you are paying through UPI, Net Banking, or a card, your financial information is safe from fraud and unauthorised use.

Easy Tracking: Each payment can be easily traced on the GST portal through the CPIN (Common Portal Identification Number) or by providing your GSTIN and the date range. This transparency enables taxpayers to monitor their payment history and status without any inconvenience.

Error-Free Filing: Online payments minimise manual intervention, lessening the errors in tax values, heads of payment, or GSTIN numbers. This facilitates better accounting and compliance and reduces the likelihood of mismatch notices or penalties for improper tax credit claims.

Common Errors and How to Avoid Them – In Detail

Understanding common errors in the GST payment process helps you avoid expensive mistakes. Below is a list of common errors and their solutions:

Conclusion

With Zolvit, managing GST payments becomes hassle-free. Our expert team ensures accurate challans, timely payments, and full compliance with GST regulations. We handle all complexities so you can focus on growing your business with peace of mind. Let Zolvit simplify your GST compliance today.

Read More News :

Mumbai hosts high-impact cybersecurity dialogue at the CyberSec India Expo 2025 amid rising national threats and rapid digital transformation

MoPR Partners with Bhashini to Bridge Language Barriers in Rural Governance