Introduction
The Goods and Services Tax (GST) is a unified tax system in India that simplifies indirect taxation. Every registered taxpayer under GST is required to make timely GST payments to avoid penalties and maintain compliance.
In this article, we’ll explain what GST payment is, how to make it online, available payment modes, and due dates for different taxpayers.
What is GST Payment?
GST payment refers to the process of depositing the tax amount collected from customers into the government’s account.
Whenever a business collects GST on its sales, it must pay that tax to the government after adjusting eligible Input Tax Credit (ITC).
Who Needs to Pay GST?
GST payment is mandatory for:
- Registered businesses under GST
- E-commerce sellers
- Casual taxable persons
- Composition scheme taxpayers (quarterly)
- Tax deducted or collected at source (TDS/TCS) entities
How to Make GST Payment Online?
Here’s the step-by-step process to make GST payment online through the official portal:
Step 1:
Visit the GST Portal
and login with your credentials.
Step 2:
Go to Services → Payments → Create Challan
Step 3:
Enter tax details (CGST, SGST, IGST, Cess) and click Generate Challan.
Step 4:
Choose the payment mode:
Online: Net banking, Credit/Debit card, UPI, or through authorized banks
Offline: Generate challan and pay via cash/cheque at a designated bank branch
Step 5:
Once payment is completed, the Challan Identification Number (CIN) is generated as proof.
Example of GST Payment Calculation
Let’s say:
- Output GST collected on sales: ₹50,000
- Input Tax Credit available: ₹35,000
✅ GST Payable = ₹50,000 – ₹35,000 = ₹15,000
You must deposit ₹15,000 through the GST portal before the due date.
GST Payment Due Dates
| Type of Taxpayer | Return Form | Frequency | Due Date |
|---|---|---|---|
| Regular Taxpayer | GSTR-3B | Monthly | 20th of next month |
| QRMP Scheme | GSTR-3B | Quarterly | 22nd or 24th (based on state) |
| Composition Scheme | CMP-08 | Quarterly | 18th of next month |
Types of GST Payments
| Type | Description |
|---|---|
| IGST | Paid on inter-state supply of goods/services |
| CGST | Paid on intra-state supply (Central share) |
| SGST/UTGST | Paid on intra-state supply (State/UT share) |
| Cess | Paid on specific goods like luxury or tobacco items |
How to Check GST Payment Status
You can easily track your GST payment status:
- Login to GST Portal
- Go to Services → Payments → Track Payment Status
- Enter the CIN or Challan Reference Number (CRN)
Common Reasons for GST Payment Failure
Sometimes, online payments may fail due to:
- Server timeout during banking session
- Using an expired challan (valid only for 15 days)
- Wrong selection of payment mode
- Bank server maintenance
💡 Tip: If payment fails but the amount is debited, it usually auto-reverses within 24–48 hours.
Tips to Avoid GST Payment Errors
Always use a valid challan before expiry.
Maintain enough balance in your Electronic Cash Ledger.
Reconcile ITC regularly to avoid excess payments.
Set up calendar reminders for due dates.
Save and download the payment challan receipt.
Important Tips for Timely GST Payment
Always file returns before the due date
Maintain sufficient balance in your Electronic Cash Ledger
Reconcile Input Tax Credit regularly
Use the GST portal or app for payment reminders
Conclusion
Timely GST payment is essential for every registered taxpayer in India. It helps maintain compliance, avoid penalties, and build a trustworthy business reputation.
By following the correct GST payment process, you can ensure your tax obligations are met seamlessly and your business stays compliant under the GST law.
FAQs on GST Payment
Q1. Can I pay GST through UPI?
Yes, UPI payments are now supported by many authorized banks on the GST portal.
Q2. Can I pay GST without logging in?
Yes, you can generate a challan without login, but to file returns and view history, login is required.
Q3. What happens if GST payment is late?
Late payment attracts 18% interest and a ₹50/day late fee (₹25 CGST + ₹25 SGST) until filed.
Q4. Can I revise a GST payment challan?
No, you can’t modify an existing challan. You must create a new one.