GST Payment Online India – Due Date, Challan, Status and Process

As per the norms of Good and Services Tax (GST), every registered taxpayer under GST rules is compliant to file GST tax returns for which we make GST Payment.

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According to CBIC (Central Board of Indirect Taxes and Customs), the taxpayer who is registered under the normal scheme of taxation is required to file his returns monthly, quarterly and yearly.

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gst-payment
GST Payment

Additionally, those who are registered for composition scheme need to file their returns quarterly and the Casual Taxpayers have to pay taxes occasionally.

The tax is paid to the Central Government and the State Government by the portal of GST depending upon your nature of business.

Also Read: How to Search GST Number by PAN?

These taxes thus can be further categorized into State Goods and Services Tax (SGST), Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST).

Leadingly, if goods are being transported from one state to another state, the Integrated Goods and Services Tax (IGST) will be applicable.

SGST and CGST are applicable to the goods which are transported from one place to another within the same state.

Invoices and business details are to be filled in different forms which are available on the official website of GST. Additionally, the payment of Goods and Services Tax can be made through both, online and offline modes.

Also Read: What is GST? How much GST is charged on the products you buy?

How to Calculate Tax Liability on the GST Online Payment Portal?

Various goods and services are classified under five rates of taxation. These tax rates are 0%, 5%, 12%, 18% and 28%. It is very important for everyone to understand the concept of GST Payment and how it is applied on goods.

Hence, let us comprehend this with help of a simple example,

Suppose you want to buy a phone whose original cost is Rs. 10,000/- and GST Payment applied to it is on the rate of 12% (as per GST rules as on 27 June 2020). Then, you will have to pay –

GST = 12/100 × 10,000
= Rs. 1,200
Total payable amount = GST + original cost of phone
= Rs. 1,200 + Rs. 10,000 = Rs. 11,200

So, for buying that phone, you will need to pay Rs. 11200.

However, calculating Goods and Services Tax for big firms and businesses might not be this easy.

For effectively calculating the total value of tax, you need to first pay attention to some points listed below-

  1. You need to carefully mention all inward and outward tax transactions.
  2. Subtract the Input Tax Credit (ITC) from the Total Tax that you need to pay.
  3. You need to add the late fee, penalty and interest to the tax liability.
  4. To know about which type GST Payment is applicable, you must see the place of selling goods and the place of receiving goods.
  5. Tax deducted at Source should be deducted from total value of GST.
  6. Tax collected at Source should be added to the total value of GST.
Also Read: How to change Authorised Signatory in GST?

Let us understand this with various examples –

  1. Example – 1, For type of GST

    1. For instance, let’s assume that a Taxpayer ‘A’ who lives in Haryana wants to purchase steel products which originally cost Rs. 50,000 from seller ‘B’ who also lives in Haryana.

      If the goods are being transported from one place to another within the same state, then SGST and CGST will be applied on the goods.

      GST is applied on steel products at rate of = 18% ( 9% SGST + 9 % CGST)

      Value of GST = 9 % × original value of product (SGST) + 9% × original value of product (CGST)

      9% × 50000 (SGST) + 9% × 50000 (IGST)
      Rs. 4500 (SGST) + Rs. 4500 (CGST)
      = Rs. 9000

      Total amount to be paid by ‘A’ = original amount of product + GST Payment
      Rs. 50,000 + Rs. 9000 = Rs. 59000

      So, for purchasing the steel products, ‘A’ will have to pay Rs. 59,000.
    2. Now the taxpayer ‘A’ who has business in Haryana sells the same steel products originally of Rs. 50,000 which he purchased at Rs. 59,000. He wishes to sell these products to ‘C’ who lives in Gujarat.

      Hence, as the goods are being transported from one state to another state, so IGST will be applicable.

      GST is applicable at rate of = 18 % (IGST)

      Value of GST = 18% × original value of product

      = 18/100 × 50,000
      = Rs. 9000

      Total amount to be paid by ‘C’ = original amount of product + GST Payment
      Rs. 50,000 + Rs. 9000 (IGST) = Rs. 59,000
      For getting the products ‘C’ has to pay Rs. 59,000.
  1. Example – 2, For calculating late fee, penalty and interest
    1. If you are filing a return of Rs. 10,000/- on 1st June, 2020 which was to be paid till 11th April, 2020 and transportation of those goods was within the state.

      Late Fee Calculation
      Late fee of SGST and CGST is applied.
      Number of days of delay in filing return – 50 days
      SGST late fee charged per day – Rs. 50
      CGST late fee charged per day – Rs. 50
      Total late fee charged per day – Rs. 100
      Late Fee for 50 days = 50 × Rs. 100 =Rs. 5000
      Total amount of late fee to be paid is Rs. 5000.

      Interest Calculation
      Interest is applied at the rate of 18% per annum if returns are filed late.
      Interest for 365 days = 18/100 × tax liability
      Interest for 1 day = 18/100 × 1/365 × tax liability
      Interest for 50 days = 18/100 × 1/365 × 50 × 10000 (tax liability)
      = Rs. 247
      Total amount to be paid as interest is Rs. 247.

      Penalty
      Penalty is applicable at the rate of 10% of tax liability and 100% of tax liability. 100% of tax liability is applicable in case of fraud.
      In normal cases, 10 % rate of penalty is applied.
      So, in normal case of late return filing the penalty would be – 10% × original tax liability = 10/100 × 10000
      = Rs. 1000
  1. Example – 3, For understanding ITC utilisation
    1. If a Taxpayer ‘A’ receives Input Tax Credit of Rs. 4000. Out of this, IGST credit is of Rs. 2000. Credit of Rs. 500 is for CGST and Rs. 1500 for SGST.
      The tax liability under IGST of Rs. 2500 is needed to be paid.
      Thus, the Input Tax Credit of IGST can be completely utilised for paying the liability.
      Tax to be paid in cash = Tax Liability – ITC
      = Rs. 2500 – Rs. 2000
      = Rs. 500
      Hence, the total amount of tax to be paid in cash will be Rs. 500.
Also Read: How much late fees penalty you will have to pay in case of late GST return filing?

Types of GST Returns

The Taxpayers who are registered for GST have to file various returns. Goods and Services Tax Return is abbreviated as GSTR.

The returns which are needed to be filed are GSTR-1, GSTR-2, GSTR-3B, GSTR-3, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-9A, GSTR-10 and GSTR-11.

These various returns and their information is detailed below –

  1. GSTR – 1
    The taxpayer needs to mention the details of outward tax supplies in this return. In this, you have to provide invoices of the goods that you sold.
    This return is to be filed monthly by normal taxpayers and quarterly by composition taxpayers.

  2. GSTR – 2
    The Taxpayers have to mention details of inward tax supplies in this return. You have to give information about the goods that you purchased or service that had you availed.
    This return is to be filed monthly by taxpayers registered for normal schemes and quarterly by composition taxpayers.

  3. GSTR – 3
    You don’t have to file this return as it is generated automatically after considering GSTR-1 and GSTR-2 filed by you and your business dealers.
    It contains the summary of monthly details and the amount of monthly tax to be paid by the taxpayer.

  4. GSTR – 3B
    This return is to be filed monthly. The Taxpayers have to submit their monthly declaration.

  5. GSTR – 4
    The Composition Taxpayers have to submit this return. They don’t have to file monthly returns and GSTR – 4 is to be filed quarterly.
    The composition dealers have to mention their business deals in this return.

  6. GSTR – 5
    The Taxpayer who is registered for GST as the Non-Resident Foreign Taxpayer has to file this return.
    Information about goods sold or purchased and the services availed and supplied is to be mentioned in this return. This type of return is to be filed monthly.

  7. GSTR – 6
    The Taxpayer who is registered for GST as the Input Service Distributor (ISD) has to file this return. This is a monthly type of return.

  8. GSTR – 7
    The people who are registered as TDS under the official portal of GST have to file this return.
    They have to give details of tax that is to be paid by them, if they received any refund related to tax and tax deducted by them at source. It is also a monthly return.
  9. GSTR – 8
    The person who is registered as TCS under the GST has to file this return. This return is to be filed monthly. Information about the e-commerce tax transactions is to be provided under GSTR – 8.

  10. GSTR – 9
    This return is to be filed yearly by taxpayers who are registered as normal taxpayers as well as those who have opted for composition scheme somewhere in mid of the financial year.
    In this type of returns, you have to provide detail of all inward and outward supplies of the tax within the year.
    CGST, IGST and SGST paid should be entered in their respective columns. This return is to be filed in six sections and nineteen different parts.

  11. GSTR – 9A
    This type of returns is to be filed annually. GSTR-9A is to be submitted by the Taxpayers who are registered for the composition scheme of GST.
    In GSTR – 9A, the Taxpayers have to mention details of annual tax transactions.

  12. GSTR – 10
    The person who has cancelled his registration for GST has to file this return. This return is to be filed only once. GSTR-10 is the final return.

  13. GSTR – 11
    If a Taxpayer wants to claim refund of tax paid by him, then he has to file GSTR – 11.
Also Read: What is GST Full Form?

Electronic Ledgers on GST Payment Portal

E-ledgers are electronic record books of Goods and Services Tax. They help Taxpayers by keeping a track of all the tax transactions which are being made through their GST account.

Every Taxpayer who is registered for GST gets Electronic Ledgers. They contain all the information related to the tax you paid, input tax credit received and the mode of payment.

Also Read: What is GST Challan?

There are three different types of Electronic Ledgers in GST. These types of e-Ledgers are detailed below-

  1. Electronic Cash Ledger

    Whenever the Taxpayer makes any tax payment through cash or by bank, that transaction is updated in his/her Electronic Cash Ledger.
    This ledger is used for keeping a track on payments.

    It also reflects the payments made by using credit card, debit card, net banking and over the counter service of the bank.

    The Cash Ledger is divided into three heads of different taxes that is SGST, CGST, UTGST and IGST. These heads are further divided into 5 subclasses as penalty, late fee, interest, tax and other things.

  2. Electronic Liability Ledger

    This Electronic Ledger keeps a record of all tax liability of the Taxpayers. Electronic liability ledger reflects your tax liability and the mode in which you pay your tax.

    It also contains information about tax that you pay using Electronic Cash Ledger and Electronic Credit Ledger.

  3. Electronic Credit Ledger

    As the name states, this ledger contains information about the Input Tax that is credited into your account. Input Tax can be credited from IGST, SGST or CGST.

    Credit Ledger is auto-generated by considering the returns filed and the input that is credited into your account. If the Input Tax is credited under IGST, this can be used for paying tax liability of CGST and SGST.

    When the Input Tax of Central Goods and Services Tax is credited into the account, then it can be used for paying tax liability of CGST and IGST.

    However, a Taxpayer cannot pay tax liability of SGST from the Input Tax of CGST.

    If the Input Tax of State Goods and Services Tax is credited into the account of the taxpayer, then it can be used for paying tax liability of SGST and IGST. The taxpayer cannot use the Input Tax Credit of SGST for paying the tax liability of CGST.
Also Read: How to download or verify GST Certificate?

Methods of Payment of GST

The Taxpayers can make GST Payments of their tax liability by using two Cash Ledgers that are available on the portal of GST.

  1. By Using e-Credit Ledger

    GST Payment can be done by using the Input Tax which is credited into the account of a Taxpayer. Although, Input tax Credit can only be used for paying tax liabilities.

    Tax Credit cannot be used for paying late fee which is applicable on delay in filing of the returns, penalty that is imposed in the case of offence and the interest which is charged on late tax payment.

    The Taxpayer has to maintain Form GST PMT 02 for Electronic Credit Ledger as all the transactions will be reflected in this form.

  2. By Using E – Cash Ledger

    Electronic Cash Ledger is to be maintained in the Form GST PMT 03. If any penalty due to offence, late fees and interest on late filing of returns is to be paid, then you need to use the e-Cash Ledger. The Taxpayer can also pay their tax liability.

    For making the GST Payment in cash, you need to generate a challan on the official portal of GST. Challan can be generated in Form GST PMT 04. It is mandatory to generate the challan. After that, you can pay your Goods and Services Tax liability through online or offline modes.

    Challan generated at the payment portal of GST has a validity period of 15 days. The online modes of payment which can be used are internet banking services from authorised banks, debit card and credit card of authorised bank only, by using national electronic fund transfer (NEFT) service or the payment services of real time gross settlement (RTGS).

    For paying your tax liability by offline modes, you have to visit the authorized bank and submit your payment over the counter along with the challan. While paying your tax liability offline, you can pay your tax liability by using a cheque, demand draft (DD) or by cash.
Also Read: What is ULIP? Is ULIP a good investment tool?

GST Payment Forms

There are some payment forms under the Goods and Services Tax system which are very useful for the Taxpayers. Information about those forms is given in the table below.

Payment FormUses
Form GST PMT-02This form is used for maintaining the record of all the input tax credited. Electronic Credit Ledger is summoned up in this form. This form can be used for paying the tax liability.
Form GST PMT-04 This form is used for reporting of the problems  in Electronic Credit Ledgers. If there is any sort of discrepancy in input tax that is credited into your account, you can use this form for filing an application.
Form GST PMT 06It includes challan for payment of late fees, penalty, tax liabilities and interest.
Form GST PMT 01This form is used for maintaining the records of all the tax liabilities of the Taxpayers. Electronic Liability Ledger is maintained in this form. By this form, a taxpayer can get information about the tax liability paid and the mode of paying the liability. 
Form GST PMT 03If the Taxpayer has claimed for any refund in the Electronic Cash Ledger or Electronic Credit Ledger and it is denied by the concerned authorities, the order will be sent in this form.
Form GST PMT 05It is used for maintaining the records of all the liabilities which are paid by using the cash. Electronic Cash Ledger is maintained in this form. Cash in this can be used to pay tax liabilities, late fee, penalty and interest. 
Form GST PMT 07Problems related to Challan Identification Number (CIN) can be informed to the concerned authorities using this form.
Various GST Payment Forms
Also Read: List of Top Term Plans in India

Online GST Payment

The Taxpayers can pay their tax liability by logging in to their account. This is a much easier process. You can pay your GST at any hour of the day and by being at any place.

For paying your Goods and Services Tax online, you need to follow the steps given below-

  1. Visit the Official Portal
    Go to the official website of GST by visiting www.gst.gov.in. You will be directed to the homepage of the official website of GST.
gst-portal
GST Payment Process – Visit the Website
  1. Go to ‘Login’
    You will find a lot of notifications, updates and tabs on the screen. Find the ‘Login’ button which will be located on the top and right side of the screen.
gst-website-login
GST Payment Process – Login
  1. Enter Your Details
    The login page will appear where you will have to enter your username and password to successfully get into your account.
gst-website-login-process
GST Payment Process – Insert your details
  1. Go to ‘Services
    As you click on login, your account will be displayed on the screen. Go to the ‘Services’ tab located on the menu bar.
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GST Payment Process – Find the Services tab
  1. Click on ‘Payments
    As you click on ‘Services’, five options will appear on your screen which will be ‘Registration’, ‘Payment’, ‘Ledgers’, ‘User Services’ and ‘Returns’. You have to click on ‘Payments’.
gst-website-payments
GST Payment Process – Select Payments Option
  1. Select an Appropriate Option
    After that, you will get three options which will be ‘Create Challan’, ‘Challan History’ and ‘Saved Challan’.
    1. If you have already generated the challan, then you need to click on the ‘Saved Challan’ option. You can download your challan or can pay tax liability online by using the challan saved by you.

    2. If you have not generated a challan, then you have to select ‘Create Challan’, enter your GSTIN and click on ‘Proceed’. The page containing the tax liability grid and table of payment modes will be displayed.
      Fill the tax liability grid with correct details. You have to enter details in the form of numbers. Then at bottom, you will have to enter the amount of tax to be paid in words and then select the mode of payment from the ‘Payment Modes’ table.

    3. You can choose to pay by NEFT of any authorized bank for which you will need to click on NEFT/RTGS. You can opt to pay your GST offline by visiting the bank and for this you have to click on ‘Over The Counter’.
      For paying GST by credit card and internet banking, you have to click on ‘E-Payment’. You will get the challan generated by you in the ‘Saved Challan’ tab from where you will also be able to download it.
gst-website-payment-options
GST Payment Process – Choose an Appropriate Option
  1. Proceed to Pay
    After generating the challan, you can proceed to pay your tax liability. You can do this immediately after generating the challan or you can save your challan and use it within the span of 15 days.

    1. If you want to pay through NEFT/RTGS or by E-Payment, go to the ‘Saved Challan’ option and click on ‘Make Payment’.

    2. If you wish to pay offline through the counter of the authorized bank, then you will have to download the challan and submit it with the tax liability at the bank counter.
Also Read: What is Coverage in Car Insurance Policy?

GST Payment Bank List

Offline process of GST payment can be done by paying GST over the counter of a bank. There are some authorized banks which are involved in collecting Goods and Services Tax.

Taxpayers can get names of these banks from the following table –

S.NoBank Name
1.Bank of Maharashtra
2.Bank of Baroda
3.Bank of India
4.Dena Bank
5.Indian Bank
6.ICICI Bank Limited
7.Indian Overseas Bank
8.IDBI Bank 
9.Oriental Bank of Commerce
10.State Bank of India
11.Syndicate Bank
12.Vijaya Bank
13.Axis Bank
14.Allahabad Bank
15.Axis Bank
16.Central Bank of India
17.Canada Bank
18.Corporation Bank
19.HDFC Bank
20.Jammu and Kashmir Bank Limited
21.Punjab National Bank
22.Punjab and Sind Bank
23.Union Bank of India
24.UCO Bank
Bank Names that collect GST

While creating the challan, you need to file the details of the mode of payment of tax. If you want to submit your tax liability over the counter through offline mode, then you need to select an authorised bank.

The Taxpayers also have to select whether the tax will be paid by cheque, in cash or by demand draft. The challan generated is to be submitted over the counter of the authorized bank along with the tax payment in form of cash, cheque or demand draft.

Also Read: Car Insurance Benefits and Discounts

GST Payment Challan Format

Challan which is required for submission of Goods and Services Tax is available in the Form GST PMT 06. In the first line of the challan, CPIN is mentioned along with the current date of challan and its expiry date.

In the next section, GSTIN of Taxpayer is given with the name of their business and it’s address. Email id and phone number register for GST is also mentioned on the right side of the challan.

Then, there is a table in which all the tax liabilities are divided into four major heads and five minor heads.

In the next section, the details about modes of tax payment is mentioned.

Information about the person who is submitting the tax is given in the next section. Name of the depositor, designation, signature and date is provided.

After that, information about the paid challan is given in the table at bottom. In this, GSTIN, taxpayer name, bank account, amount of tax, Challan Identification Number and payment date is provided.

gst-challan-format-part-one
gst-challan-format-part-two
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GST Payment Status

You can check the status of payment you made using your GST challan. You can track the status of your payment by following the steps mentioned below-

  1. Visit the Official Website of GST
    For tracking the status of payment, you will have to visit the official website of GST that is www.gst.gov.in.
gst-portal
  1. Select ‘Services’
    After reaching at the homepage of the official website of Goods and Services Tax, click on ‘Services’ tab present on the menu bar.
gst-website-services-menu
  1. Go to ‘Payments’
    Many options like ‘Registration’, ‘Payment’, ‘Returns’ and ‘User Services’ will appear on your screen. You have to click on ‘Payments’.
gst-website-payments
  1. Click on ‘Track Payment Status’
    As you wish to know about the status of payment made by you, click on ‘Track Payment Status’.
gst-website-track-payment-status
  1. Enter Details
    After that, click on the field of ‘Enter GSTIN/Other id’ and enter your GST identification number. Then click on ‘Enter CPIN’ to insert your CPIN.
gst-challan-track-payment
  1. Click on Track Status
    Cross-check the details you enter before clicking on ‘TRACK STATUS’. The payment status will appear on your screen. Hence, you will be able to view the challan and get the receipt by clicking on the respective options.
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GST Payment Due Date

Returns must be filed within the given time duration. Failing to do so may attract late fee, penalty and interest.

Every return has a different due date. Due dates get extended in some cases. Generally, the due date for different returns remains the same for the financial year.

The actual due dates are mentioned in the table-

No.ReturnDue Date for Normal TaxpayerDue Date for Composition Taxpayer
1.GSTR-1For the tax period of one month, the return are to be filed by the 11th day of the following month. For example, return for May 2020 have to be filed by 11th June 2020.For a given tax period of 3 months. the returns are to be filed by the last day of the following month. For example, the returns for tax period April – June 2020 are to be filed by 31st July 2020. For the tax period of July – September 2020, the returns are to be filed by 31st October 2020.
2.GSTR – 2Returns for the tax period of a month are to be filed by 15th of the next month.This type of returns are not filed by the composition taxpayer.
3.GSTR – 3Returns for the month are to be paid by 20th of the next month.It is to be paid quarterly. 
4.GSTR – 3BFor the tax period of one month, the returns are to be submitted by 20th of the next month. Return for May 2020 would need to be submitted by 20 th June 2020.Under this, the states and union territories of India are divided in two categories. Due date for filing this return of tax period of one quarter is 22nd of the consecutive month or 24th of the consecutive month depending on the state.
5.GSTR – 4Not for Normal Taxpayers.For the tax period of one financial year, this return is to be filed by 30th April of next financial year. This is an annual return.
6.GSTR – 5Returns for a month are to be submitted by 20th of the next month. For April 2020, return are required to be submitted by 20th May, 2020. This type of returns are not filed by composition taxpayers.
7.GSTR – 6Returns for the period of one month are to be submitted by 13th of the following month. For June 2020, the returns are to be submitted by 13th of the next month.These returns are not filed by composition taxpayers.
8.GSTR – 7Returns for the previous month are to be filed by 10th of the next month. For April 2020, return are needed to be filed by 10th May 2020.Composition taxpayers do not file this return.
9.GSTR – 8Returns for the previous month are to be filed by 10th of the next month. For May 2020, the returns are to be filed by 10th June. Not to be filed by composition taxpayers.
10.GSTR – 9For a financial year, the returns are to be filed only once and for year 2018-2019, the return need to be submitted by 30th September 2020. The taxpayers who have opted for the composition scheme in between the financial year need to file this return within the due dates same as that for normal taxpayers.
11.GSTR – 9ANot to be filed by normal taxpayers.This is an annual return which is to be filed by 30th september. Returns for a financial year 2018 – 2019 are to be filed by 30th September 2020.
12.GSTR – 10Only after cancelling the registration on the portal of GST return is to be filed within 3 months. Returns are to be filed within 3 months of surrendering the registration.
13.GSTR – 11If the taxpayer wants to claim the refund for a month, then this type of returns must be filed by 28th of the next month.Composition taxpayers can not claim for refund, hence, they don’t have to file this return.
GST Payment Due Dates
Also Read: How to register your own GST Number?

GST Payment FAQs

How to calculate GST?

The value of tax can be calculated by using the outward and inward tax invoices you file in returns.
You can use Electronic Ledgers as your GST calculator. While calculating GST, the place of selling of goods and the place to which it is transported to are needed to be kept in mind.
If goods are transported within the state, then CGST and SGST is applicable. IGST is applied to the goods which are transported across different states.
Input Tax Credit can be used to pay tax liability. So, the input credits are deducted from tax liability.
Penalty, interest and late fee is to be paid in case of delay in filing the returns.

How to pay GST online?

Goods and Services Tax payment can be done by using the online modes of payment.
Payment can be done online by using the e-payment modes while creating the challan. Internet banking of authorised banks can be used to pay GST along with debit cards and credit cards of authorized banks.

What is reverse charge in GST?

According to the rules of GST, the tax is collected at the point of consumption and not from the point of origin.
In simple words, we can say that the tax on goods is paid by the customer to the seller and the seller gives that tax to the government.
However, a dealer who is not registered for GST sells goods to a registered person, then Goods and Services Tax will be needed to be paid by the customer (registered person). This is called Reverse Charge in GST.

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