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GST Challan generation and payment

GST Payment Online: Challan Generation and Payment modes

Jun 10, 2022

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GST Payment Online

As to provide ease to taxpayers, the GST council has provided facilities to make GST payment online or offline. Assessment of Input Tax credit must be clearly done as it is required to generate challan while filing GST returns online or offline.

The payment method in GST is governed by two methods, which are:

  • Challan
  • Electronic Ledger

If sufficient balance is not available in their electronic cash ledger then a challan is used.

Categories of Tax Payers

The various categories of taxpayers are:

  1. Regular

At the time or nearby to the time of filing GSTR-3B, PMT-06 challan is used for making any payment. The details of filing will appear in GSTR-3B too.

  1. Quarterly

It is designed for the taxpayers who are enrolled under the QRMP scheme (under GST). Using PMT-6 for the first two months of a quarter must be carried by this and for payment purposes, GSTR- 3B for the last month of the quarter should be filed. 

  1. Nil GST filers

For the taxpayer who has no sales, purchase, or tax payable for the relevant tax period. Here challan should not be used for making any payment. GSTR-3B is used to file a nil return. To get to know more about its filing process refer to GSTR 3B documents

  1. Composition payers

Using challan CMP-08, one summarises all sales or turnover that one happens to carry out.

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Challan Generation for GST Payment Online

Challan can be generated either by logging in to the GST portal using credentials or without it. However, both the process are almost the same. The steps for both processes are described below.

  1. Login via credentials
  • After login with respective credentials, under the tab Services,> Create Challan 
  • Enter the amount in the respective heads in Create Challan screen
  • Then click “Generate Challan”
  1. Login without credentials
  • Go to GST homepage
  • Under the tab, Services > Payments > Create Challan 
  • Enter the number under the GSTIN/ Other ID section
  • In the next screen, enter the applicable amount under the heads which are given. Select the desired “Payment Modes”
  • Click on “Generate Challan”
  • In the pop-up window enter the value number under “Re-Enter GSTIN/ Other Id for Challan Generation”, then click on “Proceed”
  • This will lead to the generation of Challan. Click on “Download”

Payment of challan can also be carried out to later dates. The steps of it are as follows:

  • Login to the GST portal 
  • Under the top tab. Go to Services > Payments > Challan History
  • Click the active “CPIN”. Choose the bank desired by one and accept the terms and conditions.

(Note: After successful completion, a receipt will be generated which will update the electronic cash ledger.) 

  • Upon successful payment receipt is generated with CIN (this leads to updation in cash ledger) 

With respect to timing, the payment is considered right from the challan date of generation. For the pre-login conditions, the payment should be completed immediately. But for the offline mode, this is for 15 days.

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Electronic Ledger for GST Payment Online

It shows the tax liability of a GST registered person at any point in time, which means that details can be viewed by the registered person anytime.

This ledger displays the amount which one holds in a GST account. The amount is deposited and discharged while fulfilling the tax liability, interest, or any other formalities. GST council has made it mandatory to carry out payment via this process if the payment is more than Rs. 10,000. This ledger is also called an Electronic cash ledger.

Whereas in the case of Electronic Credit Ledger, the input tax credit is transferred. Overall, all the payments under GST can be carried out by using input tax credit which is available in the Electronic Credit ledger or via the Electronic Cash Ledger. This means one can pay regular tax as well as Interest & Penalties

The credit or cash ledger utilization process is carried out in the following manner-

SGST: It is used to pay liability of only the SCGT category and the remaining balance if available is utilized in IGST.

CGST: It is used to pay liability of only the CGST category and the remaining balance if available is utilized in IGST.

IGST: After IGST liability has been carried out, then CGST and SGST liability is subsequently carried out.

GST Payment Status can be checked via login and without login too. The step for both procedures is described in the following section.

  1. Via login to the GST portal
  • Login to the GST portal
  • Under the tab, click on. Services > Payment Section > Challan History
  • Select the radio button as: Search By CPIN or Search by Date
  • This leads to the display of the list of Challan and Payment Status
  1. Without login GST Portal
  • Go to the GST portal
  • Under the top tab navigate; Services > Payments > Track Payment Status
  • Enter GSIN & CPIN and click on “Track Status”. This will show the payment status.

Note: If the status is “PAID”, this will enable the “View Receipt” button. Then click on “Download”.

If the status is “NOT PAID”, then one can view the challan or get a downloaded version via offline copy.


GST Payment challan format

Mistakes made via GST filing

As the taxation system is new, people might face difficulty in the filing. There are incidences when GST is wrongly filed. So, by observing the circumstances, the GST council has given easiness in rectifying the mistakes to individuals. For example, if an individual has filed CGST/SGST instead of IGST, in that case, one can file the right tax and get the refund amount and vice-versa. No penalty is charged on wrong filing as most of the SMEs during their initial days, file wrong tax by mistake, so charging with them on these will add additional & unnecessary burden to them.

Secondly, it is mandatory to deposit tax after collection. This rule is applicable to the condition of whether the supply is taxable or not. Any deviation from the tax payment process is not acceptable, as the penalty will be fined accordingly.

Lastly, if there is any surplus amount then the same amount will be refunded to the individual amount or credited to the Consumer Welfare Fund. The refund can be applied within 6 months after the notice is being issued.

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