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GST Payments: How to Create GST Challan and Pay Online

Known how GST Challan creation and different online payment options work

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Any taxpayer who supplies goods or services will be required to make GST payments when their output tax liability is greater than their input tax liability. The online GST portal allows taxpayers to make these due GST payments through the creation of GST challans which can be paid through various online channels. Read on to know the how the online system of GST payments works. 

What is a GST Payment Challan?

The GST payment challan also known as GST PMT-06 is a single challan that taxpayers can use to make a variety of GST-related payments such as payment of tax dues, penalties, fees, interest, etc. The GST portal features a simple online interface where the taxpayer can create the GST payment challan for the due amount online and subsequently make the payment.

Creation of the GST challan, PMT-06 is actually the first step in initiating a wide range of GST payments that might be dues. Additionally, under current GST rules, after the GST payment challan is generated, the taxpayer has to complete payment within 15 days.   

How to Generate GST Payment Challan?

The GST portal offers taxpayers an easy way to create the GST challan online. Below is a step-by-step guide on creation of the challan online:

Step 1. Login to the GST portal and click the “Create Challan” in the “Payments” menu under “Services” as shown below:  

Step 2. On the subsequent page, enter the GSTIN or temporary user, tax return preparer, or UN body ID and click on proceed: 

Step3. On the next page you are required to select the reason for creating GST payment challan – monthly payment for quarterly return or any other payment: 

Step 4. On the subsequent page you have to provide additional details like applicable financial year for GST payment and also the challan type – 35% challan or Challan on self-assessment basis as shown below: 

Step 5. Depending on the Challan Type selected, the tax payable fields are auto-populated by the portal or need to be filled out in the case of Challan on self-assessment. Below is an example on selection of the Challan on self-assessment basis:

Step 6. Next, you need to choose one of the payment modes such as E-payment, Over The Counter or NEFT/RTGS and click on “Generate Challan” to create the GST Payment Challan online and now you can download the same for your records: 

Once you have completed these steps of GST PMT-06 challan creation, you are ready to make your payment.

How to Make GST Challan Payments Online

Many taxpayers make their GST challan payments online because it is typically more convenient. If you decide to make your GST challan payment online, you have two primary payment options. These are net banking and debit or credit card payments.

It is important to note that you can make GST payments online without logging into the GST portal. However, payments made this way must be completed immediately after generating the challan. If you had created a GST payment challan earlier and saved it, you will first need to log into your GST portal account before making the due GST payment. s

Below is a step by step guide to make GST payment of a saved GST challan that was generated earlier:

Step 1. Log into the GST portal using your credentials and retrieve the saved GST challan:

Step 2. Next the list of Challans that have been saved by you along with the expiry date will be displayed. Choose the correct one and click on the edit icon as shown below: 

Step 3. On the subsequent page, the challan will be displayed in detail and you can make any applicable edits that may be necessary and click on “Generate Challan” after selecting one of the online payment modes such as E-payment:

Step 4. If you select the E-payment option, you will see the below page: 

As you can see, there are also only a certain number of banks that are approved for making GST payments via the online portal. So ensure that the bank you select is a part of this list.

In selecting your preferred bank, agreeing to terms and conditions and clicking on “Make Payment”, you will be redirected to the bank website, where you can complete the payment.

Alternately, if you have selected a different online GST payment mode like Credit/Debit card, you will be directed to the below page to choose the applicable payment gateway: 

Once you have selected the payment gateway, accepted the payment terms and conditions, click on “Make Payment” to get redirected the payment portal where you can make the due GST payment using credit/debit card. 

How to Make GST Payment Offline?

For those who do not or cannot complete the GST payment online, can pay GST dues via 2 methods – over the counter and NEFT/RTGS. 

Over the Counter GST Payment

If you want to make GST payment using this method, you need to select “Over the Counter” as the payment option before clicking the “Generate Challan” button. You also have to do the following:

  • Select the Name of Bank where you want to make the GST payment

  • Select whether the payment will be made by Cheque, Demand Draft or Cash

After this you can take a print out of the Challan and visit the selected Bank to complete your GST payment. The payment status will be updated on GST Portal after confirmation is provided by the bank.

GST Payment via NEFT/RTGS

This offline payment mode also has to be selected prior to generation of the GST challan PMT-06. After selecting the NEFT/RTGS payment mode, you will see a drop-down menu with the list of banks that support this mode of offline GST payments. After making your selection, click “Generate Challan” and take a print out of the same. You have to visit the applicable bank branch along with the printout to complete the NEFT/RTGS payment of GST. Additionally, a mandate form will also be generated which can be used to make the GST payment using direct debit of your bank account. Alternatively, you can use the UTR (unique transaction reference) number generated on the GST portal to link your bank account for making GST payments in the future.   

Frequently Asked Questions

Q. Do you have to log into the GST portal to generate a GST challan?

A. No. You can generate a challan without logging into the GST portal. If you generate a challan without logging in, the generated challan cannot be save and you must complete the due GST payment immediately.

Q. How can I check the status of my GST payment?

A. To check your GST payment status, log into the GST portal and follow the below-mentioned path. Post login, under the Services menu, you will see a Payments button below which is “Challan History”, where you can see the current status of earlier created challans.

Q. Who has to pay GST?

A. All registered taxpayers who have an output tax liability greater than their input tax credit must pay the GST tax liability.

Q. How many types of challans are there for the different types of GST taxes?

There is one key type of GST Challan – GST Form PMT-06. It is used for various GST payment such as tax dues, fees, interests, penalties, and any other payments under the GST regime.

Q. What are the ways to make GST payments?

You can pay your GST liability in the following three ways.

  • Internet Banking or Credit/Debit Card online

  • National Electronic Fund Transfer (NEFT) or Real-Time Gross Settlement (RTGS)

  • Over-the-counter payment using DD/cheque/cash at an approved bank branch

Q. Can you edit your challan after you generate it if you notice errors?

A. You can make edits to a challan only before it has been generated. You cannot edit a generated challan, but if you notice the challan amount or any other details are wrong, you can make a new challan. Further the challan that is wrongly created will be expired within 15 days of its creation

Q. What is the cost of creating a GST Challan?

A. There is currently no cost for generating a GST challan for making GST payments via either online or offline route.    

Sources:

https://tutorial.gst.gov.in/userguide/payments/#t=Access_My_Saved_Challans_(Post_Login).htm

https://tutorial.gst.gov.in/userguide/payments/index.htm#t=Make_Online_and_Offline_GST_Payments_(Post_Login).htm

https://tutorial.gst.gov.in/userguide/payments/Create_Challan_(Pre_Login).htm

https://www.indiafilings.com/learn/gst-payment-challan-form-gst-pmt-06 

ARN No:June23/Bg/21B

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