While all of us pay have GST registrations, I am sure we all know everyones of us, ie. the taxpayers have to pay their Goods and Services Tax within the given time duration.
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Tax payment can be done through the online portal of GST via GST Challan.
This online payment system was promoted to facilitate clean and comfortable tax payment.
It helps in improving transparency in tax submission related areas.
There is no other means of paying tax other than the GST Official Website.
For Goods and Services Tax payment, you will have to generate a GST payment challan at the online portal of GST.
So in this article, I will help you understand how to make GST payment online via GST Challan.
What is a GST Challan?
GST Payment Challan has to be generated for making the actual payment of tax.
GST challan generation is considered as the very first step of tax payment.
Every Taxpayer, GST practitioner and a person who is paying tax for other taxpayers have to generate a GST challan.
You can only proceed to pay tax if you have generated your GST challan. GST payment challan is generated in Form GST PMT-06.
Form GST PMT-06 is available on the official website of GST.
While filing Form GST PMT-06 taxpayers should pay attention on following things –
- While filling the form for GST challan, the Taxpayer or GST practitioner should fill correct details of interest applied on unpaid tax, late fee that is applicable on late submission of return, penalty imposed in case of offence and amount of tax to be paid by taxpayers.
- GST challan that is generated on the Official Website of GST has a validity period. The challan generated in the Form GST PMT-06 gets expired after 15 days from the date of issuing of challan.
Taxpayers should use their GST challan within 15 days of issuing date.
- The Non-Resident Taxpayer who is providing services to a non-taxable person living in India has to generate challan for paying the tax.
This is to be done in a different way. Taxpayers have to do this with the help of the board’s payment system.
Non-resident taxpayers have to use the Electronic Accounting System in Excise and Service Tax for generating their challan within the given time duration.
GST Ledger Types
There is a well managed system for Good and Services Tax payment. Before we understand how to create and submit a GST Challan, let us understand GST ledger types first. I am sure this will make your process quick and easy for everytime you plan to pay your GST.
Every Taxpayer needs to operate different ledgers at GST portal. Such various ledgers are detailed below –
1. Electronic Credit Ledger
Electronic Credit Ledger contains details about input tax credited into the account of the Taxpayer.
The input tax claimed by the Taxpayer in GSTR-2 and GSTR-3B is also mentioned in the Electronic Credit Ledger.
Amount that is credited in the form of input tax credit can be used by the Taxpayer for paying their outward tax liabilities.
But the amount of interest applied on the unpaid tax, late fee that is applicable in case of late submission of return and penalty that is charged in case of offence cannot be paid with Electronic Credit Ledger.
Input tax credit of IGST can be used to pay any of the three taxes. It can be used to pay IGST, SGST and CGST.
Input tax credit of CGST can be used to pay CGST and IGST. However, this tax credit cannot be used for paying SGST.
The input tax credit of SGST cannot be used for paying CGST but it can be utilised for paying IGST and SGST.
2. Electronic Liability Ledger
Electronic Liability Ledger contains details about all tax liabilities related to the registered Taxpayer.
This contains information about that tax which is already paid by the Taxpayer.
It also contains information about the mode of tax payment.
The Taxpayer can know whether the tax was paid through e-cash or through input tax credit.
3. Electronic Cash Ledger
Electronic Cash Ledger contains details about the amount that is paid to the government in cash.
You can get information about all the GST payments which you have made in cash or through the bank.
| Also Read: What is GST Full Form? |
How do I pay GST Online? – Generate GST Payment Challan (Login)
Taxpayers can pay their Good and Services Tax through GST online payment portal.
Before making the payment, it is important to generate the GST Payment Challan. Taxpayers have to generate their challan through the GST portal.
After that, you can pay your GST by both Online and Offline Modes.
Taxpayers can generate their GST Payment Challan after logging in to their account.
You can generate the GST challan after following the steps mentioned below-
- Go to the Official Portal of GST
Visit www.gst.gov.in, which is the official website of GST. After clicking on the search option you will be directed to the GST page.
- Log in to Your Account
Now you have to go to the ‘Login’ option which is located on the top right side of the page. Click on the ‘Login’ button to get in to your account.
- Enter your Login Details
Afterwards, you will be directed to the login page and will need to enter your username and password. Then you can click on ‘Login’.
- Click on the ‘Services’ Option
Your account will be displayed on the screen. You will then have to go to the ‘Services’ option and click on it.
- Go to ‘Payments’
Various options will be displayed on your screen. These options will be ‘Registration’, ‘Ledgers’, ‘Returns’, ‘Payments’, ‘User Services’ and ‘Refunds’.
You have to click on the ‘Payments’ option for generating the GST challan.
- Go to ‘Create Challan’
All options related to ‘Payment’ will be displayed. You have to go to the ‘Create Challan’ option and click on ‘Create Challan’.
- Enter Your Details
After clicking on the ‘Create Challan’ option, the challan page will be displayed on your screen. In this step, you have to fill the details related to the tax that you need to pay.
You can even use the Electronic Liability Ledger to obtain correct information of the tax liability.
After that, you will be required to enter your details in numeric form and the total challan amount in words at the bottom row of the tax liability grid.
- Select the Mode of Payment
After entering all the details, you need to select the mode of payment which is suitable for you.
You will have to choose the mode of payment from the ‘Payment modes’ table mentioned below the tax liability grid.
- Enter Details of Payment
Now the payment page will be open on your screen. You will hence, have to fill the details of your payment option.
Provide your bank account details and fill in other fields for facilitation of payment.
- Unique Reference Number for Challan
After submitting all the details related to payment mode, you have to save your challan.
After saving your Challan, a Unique Reference Number will be generated for that particular challan.
GST challan saved by you will appear in the option ‘Saved Challan’ which is present under the ‘Payments’ tab.
- Download GST Challan
Taxpayers also get a facility to download their challan. You simply have to go to ‘challan’ option available on dashboard and then click on the ‘Download’ button.
Your challan will be downloaded and you will further be able to use it to pay your tax liabilities.
- Proceed to Pay
You can proceed to pay by clicking on the ‘Make Payment’ option.
| Also Read: How to download or verify GST Certificate? |
How to Generate GST Payment Challan without Logging in
Taxpayers can also generate GST Payment Challan without logging in to their accounts.
This method of generating challan can be very useful for Taxpayers who have forgotten the username or password.
This is not a tough task. You just have to follow the steps given below-
- Go to the Official Portal of GST
You have to visit www.gst.gov.in dashboard. After searching the website mentioned in this step, the official page of GST will be displayed on your screen.
- Go to the ‘Services’ option
You will see many options on the official portal of GST. You have to go to the ‘Services’ option which is located on the left side of the page and then click on it.
- Click on ‘Payments’
Options like ‘Registration’, ‘Payments’, ‘User Services’ and ‘Refunds’ will be displayed on your screen. For generating challan you have to click on ‘Payments’.
- Go to ‘Create Challan’
As you click on the ‘Payments’ option the payment page will open. Three options will be displayed on your screen. You have to click on the ‘Create Challan’ option.
- Enter Your Details
The ‘Create Challan’ page will be displayed on your screen. You have to enter your GSTIN if you are a normal Taxpayer and GSTIN is issued to you.
Enter the Unique Identification Number (UIN) if you have registered under GST as the UN body and Embassy Member.
For generating prelogin challan, you have to enter Temporary Identification Number (TMPID) which is issued to temporary Taxpayers.
For generating prelogin challan GST practitioners and other professionals who prepare return will need to enter Tax Return Preparer Tax Identification Number (PTIN).
- Click on ‘Proceed’
After you have entered your details, you have to click on the ‘Proceed’ option given below.
- Select Appropriate Mode of Payment
You will be required to enter the correct details of tax liabilities in the tax liability grid. Next, you will have to select the mode of payment from the table entitled as ‘Payment Modes’.
- Enter Your Mobile Number
After selecting the suitable tax payment mode, you will have to enter your registered mobile number in the OTP authentication section.
The mobile number entered must be the same as registered by you.
- Click on Proceed
After entering your mobile number, click on the ‘Proceed’ option.
- Enter OTP
As you click on the ‘Proceed’ option, OTP will be sent to the mobile number entered by you.
You have to enter that OTP number in the given field and then click on ‘Proceed’.
- Click on ‘Download’
Once your OTP verification goes successful, your ‘GST Payment Challan’ will be displayed on your screen.
Click on the ‘Download’ option if you want to download your GST Payment Challan.
- You Can Proceed to Pay
Proceed further and pay your tax liability by clicking on the ‘Make Payment’ option.
| Also Read: How to register your own GST Number? |
Difference between CPIN and CIN
CPIN and CIN both are used in GST. Taxpayers can get confused about these two similar abbreviations.
But there is a huge difference between CPIN and CIN.
Here is a table stating differences between the CPIN and CIN. This table can help you in solving your queries and eliminating confusion.
| CPIN | CIN |
|---|---|
| Full form of CPIN is the Common Portal Identification Number. | Full form of CIN is the Challan Identification Number. |
| This identification number is issued to Taxpayers before making GST payment. | This identification number is issued to Taxpayers after making GST payment. |
| Common Portal Identification Number is of 14 digits. | Challan Identification Number is of 17 digits. |
| CPIN is issued to the Taxpayer during the time of generating challan. As the challan is generated through online mode, CPIN is also provided online only. | CIN is issued to the Taxpayer after submitting the tax liability. This is issued after submission of the GST challan. |
GST Challan Status
Taxpayers can check their GST challan status through the official website of GST.
You can check the status of your GST challan by following the steps mentioned below-
- Go to the Official Portal of GST
If you want to check the status of your challan, you will be needed to go to the official portal of GST. You can reach the official portal by visiting www.gst.gov.in.
- Click on Login
After coming on the website of GST, click on the ‘Login’ option available at the top and right side of the page.
- Enter your Username and Password
At the login page, you will have to enter your username and password in the respective fields and then click on ‘Login’.
- Go to the ‘Services’ tab
After clicking on login, your account will be displayed on the screen. Next, you will need to click on the ‘Services’ tab.
- Click on ‘Payment’
All the options related to ‘Services’ will appear on the screen. You have to click on the ‘Payment’ option.
- Click on ‘Track Payment’
After that, you will see various options on screen. For checking the status of your challan, you will have to click on the ‘Track Payment Status’.
- Enter your CPIN
Track challan page will be displayed. Then you have to enter your GSTIN and CPIN details. Then click on ‘Track Status’.
- Status is Displayed
After clicking on ‘Track Status’, your GST challan status will be updated.
If the status is ‘Paid’, you can click on ‘View Receipt’ to view the receipt of payment.
If the status is ‘Unpaid’ and you want to view the challan, then you can click on ‘View Challan’ option.
- Download Challan
You can also download the challan by clicking on the ‘Download’ option given at bottom of the page.
| Also Read: Can you search GST Number by Name? |
How to Cancel GST Challan
If you don’t want to use your challan or you want to generate another challan instead of the GST challan generated by you earlier, you can do this by using the Online Portal.
However, you can do this only after cancelling the unpaid challan. You need to follow the steps mentioned below-
- Go to the Official Portal of GST
You need to visit the official portal of GST. Go to www.gst.gov.in dashboard.
- Login
Login option is available on the top right side of the portal. Click on the ‘Login’ tab.
Login page is displayed on the screen. You have to enter your username and password and then click on the ‘LOGIN’ option provided below.
- Go to ‘Services’
Your account will be displayed on the screen. You have to click on the ‘Services’ tab.
- Click on ‘Payment’
Various options will be available to you and you have to choose the ‘Payment’ option. Click on the ‘Payment’ tab.
- Click on ‘Challan History’
As you click on the ‘Payment’ tab you will get several options. For cancelling the challan you have to click on ‘Challan History’.
- Search your Challan
In this step you need to search the challan you want to cancel.
You can search your challan by CPIN if you want to cancel your challan through CPIN and you can also search your challan by entering the date of challan. You need to select the date range ‘From’ and ‘To’.
- Click on the ‘Cancel’ Option
Challan will be displayed on the screen. You have to click on the ‘Cancel’ option to cancel your challan. Your challan will be cancelled.
| Also Read: How to search GST Number by PAN? |
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GST Challan FAQs
What is the process to create Challan in GST?
You have to generate a GST challan before paying your Good and Services Tax.
Without generating a Digital Challan, you cannot pay your GST on the online website.
You can create challan through online portal of GST.
1. Visit www.gst.gov.in. Then you can generate challan in two ways. You can either login in to your account or you can generate challan without logging in.
2. If you choose to generate challan without logging in, then you have to click on the ‘Services’ tab.
3. After that, click on ‘Payment’. Various options will be displayed.
4. Select the ‘Create Challan’ option and enter your identification number. It can be GSTIN or UIN or TMPID or TRPID.
5. Then click ‘Proceed’.
6. You will need to fill your tax liability details in the tax liability grid.
7. Then you need to select the appropriate payment option from ‘Payment Mode’.
8. Enter your payment details.
9. Click on proceed and then enter your registered mobile number and verify the OTP sent to your mobile number.Now, a challan will be displayed on your screen. You can download challan by clicking on the ‘Download’ option.
If you want to generate challan after logging in –
1. Click on ‘Login’.
2. Enter your username and password and click on ‘LOGIN’.
3. Then go to Services and click on ‘Payment’.
4. Select ‘Create Challan’ and click on it.
5. Enter details of tax liability in the grid. Then click on the appropriate ‘Payment Modes’.
6. Enter details of the Payment Mode and click on ‘Proceed’.
7. Enter your mobile number and verify your OTP and Click on ‘Proceed’.The challan will be displayed on the screen. You can download your challan by clicking on the ‘Download’ option.
How do I get a GST Challan Receipt?
Taxpayers can check their GST Payment Challan Receipt if their payment is successful. You can do this by going to the GST portal.
1. Visit the official portal of GST.
2. Login into your account by entering your username and password.
3. Click on the ‘Services’.
4. Go to the ‘Payment’ option and click on it.
5. Select ‘Track Status’ and enter your CPIN and GSTIN.The status of your challan will be displayed on the screen. If the status is ‘Paid’, then you can get your receipt by clicking on the ‘View Receipt’ option.
What is HSN Code in GST?
Full form of HSN is the Harmonised System of Nomenclature.
This system is used to put goods into different categories of GST. Different goods are assigned a special identification HSN code.
In India, HSN code consists of eight digits.
Every Taxpayer has to mention the HSN code in every invoice issued by him.
It is very helpful for the Taxpayer as they don’t have to enter complete details of the products.Can I Cancel the GST Challan?
Yes, you can cancel your GST challan on the website if the tax payment is not done from the challan.
It is mandatory to login in to your account for cancelling the GST challan generated by you.
After logging in go to Services -> Payments -> Challan History.
Then search your challan by CPIN or by date and enter ‘From’ and ‘To’ dates and they can be down after choosing the date from the calendar.
The Challan will be display. To cancel your challan, click on the ‘Cancel’ option.Is Delivery Challan required under GST?
Delivery Challan is a document which contains the list of the goods that is transferred from one place to another.
It is a proof of goods that are being transported.
Delivery Challan is issued when you need to transport a good on which GST is not applicable.
This can also be issued when payment is not received on the goods.What is the difference between Challan and Invoice?
Invoice is a bill that is issued to the customer. Invoice contains details about goods that are sold or purchased.
GST Taxpayers have to issue an invoice to their customers stating tax exchange. Taxpayers also need to file invoices in their GST return.
Taxpayers may get confused about delivery challan and invoice. Delivery challan is a document that contains details about goods that is to be transported from one place to another.
A delivery charge is needed to be issued when GST is not applicable to the goods that are transported.Can I use Physical Challan for GST Payment?
No, you can not pay your GST payment by using physical challan. Physical Challan is not accepted for paying GST Payment.