{"id":4583,"date":"2024-09-26T01:14:49","date_gmt":"2024-09-25T19:44:49","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=4583"},"modified":"2025-05-05T09:21:31","modified_gmt":"2025-05-05T03:51:31","slug":"how-to-make-a-gst-payment-a-step-by-step-guide","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/","title":{"rendered":"GST Payment: How to Pay GST on the GST Portal Online?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Paying <a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\">GST<\/a> is an essential obligation for businesses and professionals in India. To simplify this process, the government provides both online and offline methods for making GST payments, ensuring flexibility for taxpayers.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article, we\u2019ll explore the step-by-step process for making GST payments through both methods, discuss the benefits of each option, and highlight key points to ensure compliance.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d13ba306cd3\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d13ba306cd3\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#What-Is-GST-Payment\" >What Is GST Payment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#GST-Payment-Processes-for-Different-Taxpayers\" >GST Payment Processes for Different Taxpayers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#What-Are-the-Modes-of-GST-Payment\" >What Are the Modes of GST Payment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#How-to-generate-a-GST-challan-on-the-GST-portal\" >How to generate a GST challan on the GST portal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#How-to-Make-GST-Payment-Online\" >How to Make GST Payment Online?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#How-to-Make-GST-Payments-Offline\" >How to Make GST Payments Offline?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#How-to-Check-GST-Challan-History\" >How to Check GST Challan History?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#What-is-the-Time-Restriction-to-Complete-the-GST-Payment\" >What is the Time Restriction to Complete the GST Payment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#GST-Payment-Due-Dates-for-Different-Taxpayers\" >GST Payment Due Dates for Different Taxpayers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#Interest-on-Late-Payment-of-GST\" >Interest on Late Payment of GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#How-to-Pay-GST-Payments-Online-at-a-Later-Date\" >How to Pay GST Payments Online at a Later Date?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#What-Are-the-Important-GST-Payment-Forms\" >What Are the Important GST Payment Forms?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/razorpay.com\/learn\/how-to-make-a-gst-payment-a-step-by-step-guide\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What-Is-GST-Payment\"><\/span><b>What Is GST Payment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST payment refers to the tax businesses and individuals are required to pay to the government under the Goods and Services Tax regime. This payment is calculated based on the applicable rates for the goods or services provided, after subtracting <a href=\"https:\/\/razorpay.com\/learn\/input-tax-credit-under-gst\/\">Input Tax Credit (ITC)<\/a>. Businesses collect GST from their customers on behalf of the government and then remit it to the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Filing GST returns is mandatory, detailing sales, purchases, and tax payments. To assist with calculations, taxpayers can utilize tools like the <\/span><a href=\"https:\/\/razorpay.com\/gst-calculator\/\"><span style=\"font-weight: 400;\">GST Calculator<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/razorpay.com\/gst-number-search\/\"><span style=\"font-weight: 400;\">GST number search<\/span><\/a><span style=\"font-weight: 400;\"> tools. <\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST-Payment-Processes-for-Different-Taxpayers\"><\/span><b>GST Payment Processes for Different Taxpayers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Different taxpayer categories must follow specific steps to pay GST, as outlined below:<\/span><\/p>\n<h3><b>Regular Taxpayers<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Regular taxpayers need to generate a PMT-06 challan to deposit payments into the cash ledger, especially when filing <a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/GSTR3B.htm\" target=\"_blank\" rel=\"noopener\">GSTR-3B<\/a>. The challan can be generated before, after, or during the return filing process.<\/span><\/p>\n<h3><b>Quarterly Taxpayers (QRMP Scheme)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">For QRMP taxpayers, GST must be paid using the PMT-06 challan for the first two months of the quarter, with the GSTR-3B return filed in the last month. Payments for the first two months must be made by the 25th of the succeeding month (e.g., April and May for the April-June quarter).<\/span><\/p>\n<h3><b>Nil GST Return Taxpayers<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If a taxpayer has no sales, purchases, or taxes due in a month or quarter, no GST payment or challan generation is required.<\/span><\/p>\n<h3>Composition Scheme Taxpayers<\/h3>\n<p><span style=\"font-weight: 400;\">These taxpayers summarize their quarterly turnover and generate the <a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/Manual_CMP02.htm\" target=\"_blank\" rel=\"noopener\">CMP-08<\/a> challan for payment. For example, tax for the April-June quarter must be paid by 18th June.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What-Are-the-Modes-of-GST-Payment\"><\/span><b>What Are the Modes of GST Payment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Making GST payments can be done through various methods, providing taxpayers with flexibility and convenience. Here\u2019s a concise overview of the available options:<\/span><\/p>\n<h3><b>1. Online Payment via GST Portal<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Log In<\/b><span style=\"font-weight: 400;\">: Access the official GST portal with your credentials.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Create Challan<\/b><span style=\"font-weight: 400;\">: Navigate to the &#8216;Services&#8217; section, select &#8216;Payments,&#8217; and then &#8216;Create Challan.&#8217;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Select Tax Head<\/b><span style=\"font-weight: 400;\">: Choose the appropriate tax heads and input the payment amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Choose Payment Mode<\/b><span style=\"font-weight: 400;\">: Options include Net Banking, Credit\/Debit Card, or <a href=\"https:\/\/razorpay.com\/learn\/neft\/\">NEFT<\/a>\/<a href=\"https:\/\/razorpay.com\/learn\/rtgs\/\">RTGS<\/a>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Complete Payment<\/b><span style=\"font-weight: 400;\">: Finalize the transaction and save the Challan Reference Number (CRN) for your records.<\/span><\/li>\n<\/ul>\n<p><b>Notes:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Online payments update your electronic cash ledger immediately.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure you complete payment immediately if generating the challan without logging in.<\/span><\/li>\n<li aria-level=\"1\">For\u00a0NEFT\/RTGS\u00a0transfers, you\u2019ll need to generate a\u00a0<a href=\"https:\/\/razorpay.com\/learn\/what-is-utr-number\/\">Unique Transaction Reference<\/a> (UTR) number from your bank, this must be linked to your payment during the submission process to ensure seamless reconciliation.<\/li>\n<\/ul>\n<h3><b>2. Bank Payment<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Generate Challan<\/b><span style=\"font-weight: 400;\">: Create your challan on the GST portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Visit a Bank<\/b><span style=\"font-weight: 400;\">: Go to an authorized bank branch with your challan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Payment Methods<\/b><span style=\"font-weight: 400;\">: Make the payment using cash, <a href=\"https:\/\/razorpay.com\/learn\/what-is-cheque\/\">cheque<\/a>, or demand draft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Confirmation Receipt<\/b><span style=\"font-weight: 400;\">: Ensure you receive a confirmation receipt from the bank for your records.<\/span><\/li>\n<\/ul>\n<h3><b>3. Over-the-Counter (OTC) Payment<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Eligibility<\/b><span style=\"font-weight: 400;\">: This option is available for payments up to \u20b910,000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Generate Challan<\/b><span style=\"font-weight: 400;\">: Create the challan online and bring it to the nearest authorized bank branch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Make Payment<\/b><span style=\"font-weight: 400;\">: Pay using cash, cheque, or demand draft, and collect the receipt.<\/span><\/li>\n<\/ul>\n<h3><b>4. Unified Payments Interface (UPI)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Select UPI<\/b><span style=\"font-weight: 400;\">: Choose <a href=\"https:\/\/razorpay.com\/blog\/what-is-upi-and-how-it-works\/\">UPI<\/a> as your payment method on the GST portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Complete Transaction<\/b><span style=\"font-weight: 400;\">: Use a UPI-enabled app to finalize the payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Record Details<\/b><span style=\"font-weight: 400;\">: Save transaction details for future reference.<br \/>\n<\/span><\/li>\n<\/ul>\n<p><em><strong>Related Read: <a href=\"https:\/\/razorpay.com\/learn\/gst-on-upi-payments\/\">GST on UPI Payments<\/a><\/strong><\/em><\/p>\n<h3><b>Key Tips for GST Payments<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Check Payment Limits<\/b><span style=\"font-weight: 400;\">: Be aware of transaction limits, especially with OTC payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Save Receipts<\/b><span style=\"font-weight: 400;\">: Always save your payment confirmations for accounting and compliance purposes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Monitor Deadlines<\/b><span style=\"font-weight: 400;\">: Keep track of due dates to avoid late fees and penalties.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"How-to-generate-a-GST-challan-on-the-GST-portal\"><\/span><b>How to generate a GST challan on the GST portal?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Generating a GST challan on the GST portal is a straightforward process and can be done either before or after logging in to your GSTIN account.<\/span><\/p>\n<h3><strong>Generating a GST Challan Before Logging In<\/strong><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Visit the GST Portal<\/b><span style=\"font-weight: 400;\">: Go to the official GST portal at<\/span><a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">gst.gov.in<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Navigate to Challan<\/b><span style=\"font-weight: 400;\">: On the homepage, click on \u2018Services\u2019 &gt; \u2018Payments\u2019 &gt; \u2018Create Challan\u2019.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Enter GSTIN or Other ID<\/b><span style=\"font-weight: 400;\">: Input your GSTIN, temporary ID, or other identification details.<\/span><\/li>\n<\/ol>\n<h3><strong>Generating a GST Challan After Logging In<\/strong><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Log In to the GST Portal<\/b><span style=\"font-weight: 400;\">: Use your credentials to log in to your GSTIN account on the GST portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-size: 19px;\">Go to Create Challan<\/b><span style=\"font-weight: 400;\">: Click on \u2018Services\u2019 &gt; \u2018Payments\u2019 &gt; \u2018Create Challan\u2019.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"How-to-Make-GST-Payment-Online\"><\/span><b>How to Make GST Payment Online?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Visit the official GST portal<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Go to the official GST portal at <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gst.gov.in\/.<\/a><\/span><\/p>\n<h3><b>2. Navigate to the &#8220;Payments&#8221; section<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Navigate to the &#8216;Services&#8217; tab and select &#8216;Payments&#8217; from the drop-down menu.<\/span><\/p>\n<h3><b><img decoding=\"async\" class=\"aligncenter wp-image-10666 size-full\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-2-1.png\" alt=\"how to pay gst online step 2\" width=\"624\" height=\"209\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-2-1.png 624w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-2-1-300x100.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/>3. Click on &#8220;Create Challan&#8221;<\/b><\/h3>\n<p>Under the &#8216;Payments&#8217; section, click on the &#8216;Create Challan&#8217; option.<\/p>\n<p><b><img decoding=\"async\" class=\"aligncenter wp-image-10667 size-full\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-3.png\" alt=\"how to pay gst online step 3\" width=\"624\" height=\"216\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-3.png 624w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-3-300x104.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/b><\/p>\n<h3>4. Enter GSTIN Number<\/h3>\n<p>Once you clicked on create challan, This will prompt you to enter the <a href=\"https:\/\/razorpay.com\/learn\/what-is-gstin-all-you-know-about-your-15-digits-gstin\/\">GSTIN number<\/a>. Once you have entered the Id, click to proceed.<\/p>\n<h3><b><img decoding=\"async\" class=\"aligncenter wp-image-10669 size-large\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-onlione-step-4-1024x422.png\" alt=\"how to pay gst online step 4\" width=\"1024\" height=\"422\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-onlione-step-4-1024x422.png 1024w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-onlione-step-4-300x124.png 300w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-onlione-step-4-1536x633.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>5. Fill in challan details<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You will be prompted to fill in details such as the type of tax like <a href=\"https:\/\/razorpay.com\/learn\/what-is-cgst-sgst-igst\/\">CGST, SGST, IGST<\/a> and other relevant information. Ensure that all fields are filled out accurately.\u00a0<\/span><\/p>\n<p><b><img decoding=\"async\" class=\"aligncenter wp-image-10670 size-full\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-5.png\" alt=\"how to pay gst online step 5\" width=\"857\" height=\"538\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-5.png 857w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-5-300x188.png 300w\" sizes=\"(max-width: 857px) 100vw, 857px\" \/><\/b><\/p>\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Related Read: What is the Difference Between CGST, SGST and IGST&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:332543,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:2,&quot;2&quot;:14277081},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;10&quot;:1,&quot;12&quot;:0,&quot;15&quot;:&quot;Calibri&quot;,&quot;19&quot;:0,&quot;21&quot;:0}\">Related Read: <a href=\"https:\/\/razorpay.com\/learn\/what-is-cgst-sgst-igst\/\">What is the Difference Between CGST, SGST and IGST<\/a><\/span><\/p>\n<h3><b>6. Choose a payment method<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">After filling in the challan details, choose a <a href=\"https:\/\/razorpay.com\/blog\/different-types-of-payment-methods\/\">payment method<\/a>. GST payments online can be made through various modes, such as Net Banking, Debit\/Credit Cards, etc., or over-the-counter at authorised banks.<\/span><\/p>\n<h3><b><img decoding=\"async\" class=\"aligncenter wp-image-10671 size-full\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-6.png\" alt=\"how to pay gst online step 6\" width=\"775\" height=\"609\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-6.png 775w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-6-300x236.png 300w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-6-87x67.png 87w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/>7. Make the payment<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you pay GST online, you will be redirected to a secure <a href=\"https:\/\/razorpay.com\/blog\/payment-gateway-101\/\">payment gateway<\/a>. Enter the payment details and follow the instructions to complete the transaction.<\/span><\/p>\n<h3><b>8. Generate challan counterfoil<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A challan counterfoil will be generated after successful payment. Download and save this counterfoil for your records. It serves as proof of GST payment.<\/span><\/p>\n<h3><b><img decoding=\"async\" class=\"aligncenter wp-image-10672 size-full\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-8.png\" alt=\"how to pay gst online step 8\" width=\"1024\" height=\"787\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-8.png 1024w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-8-300x231.png 300w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-8-260x200.png 260w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2021\/05\/how-to-pay-gst-online-step-8-87x67.png 87w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>9. Tracking GST Payment Status<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To ensure your payment has been successfully processed, go to the &#8220;Track Payment Status&#8221; option on the GST portal. Enter the Challan Identification Number (CIN) to check your payment status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These were some crucial steps about how to pay GST challan online without logging in to the portal.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-to-Make-GST-Payments-Offline\"><\/span><b>How to Make GST Payments Offline?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">These are the steps on how to pay GST challan offline:<\/span><\/p>\n<h3><b>1. Obtain a GST Payment Challan<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log in to the <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">GST portal<\/a> using your credentials.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Go to the &#8220;Services&#8221; tab, select &#8220;Payments,&#8221; and click on &#8220;Create Challan.&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fill in the required details, such as the type of tax, amount, and other relevant information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click on &#8220;Generate Challan&#8221; to create the payment challan.<\/span><\/li>\n<\/ul>\n<h3><b>2. Download and Print Challan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Download the generated challan and take a printout. Ensure that all details on the challan are accurate.<\/span><\/p>\n<h3><b>3. Visit an Authorised Bank:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Take the printed challan to an authorised bank. Authorised banks include those empanelled by the Goods and Services Tax Network (GSTN) for accepting GST payments.<\/span><\/p>\n<h3><b>4. Submit the Challan to the Bank<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Submit the printed challan and the payment amount in cash, cheque, or demand draft at the bank counter. The bank will provide a stamped acknowledgement as proof of payment.<\/span><\/p>\n<h3><b>5. Verify GST Payment Status<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">After making the offline payment, you can check the GST payment status by visiting the GST portal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Go to the &#8220;Services&#8221; tab &gt; select &#8220;Payments&#8221; &gt; and click on &#8220;Track Payment Status.&#8221;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enter the Challan Identification Number (CIN) from the stamped acknowledgement to verify the payment status.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-to-Check-GST-Challan-History\"><\/span><b>How to Check GST Challan History?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To check and retrieve your GST challan history on the GST portal, follow these simple steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Navigate to the GST homepage and Log in to the GST portal using your credentials (username and password).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click on &#8220;Services&#8221; from the menu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choose &#8220;Payment&#8221; from the dropdown.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Select &#8220;Challan History&#8221; and access a detailed record of transactions, simplifying the tracking and management of your GST payments.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"What-is-the-Time-Restriction-to-Complete-the-GST-Payment\"><\/span><b>What is the Time Restriction to Complete the GST Payment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When making a GST payment, it\u2019s important to consider the time limit from the date of challan generation. The following guidelines apply:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Offline Payments<\/b><span style=\"font-weight: 400;\">: You have <\/span><b>15 days<\/b><span style=\"font-weight: 400;\"> from the date of challan generation to complete the payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Online Payments<\/b><span style=\"font-weight: 400;\">: Payment should be made <\/span><b>immediately<\/b><span style=\"font-weight: 400;\"> upon challan generation.<\/span><\/li>\n<\/ul>\n<h3><b>Key Points for Online GST Payment:<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><b>Net Banking:<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">After selecting the bank and generating the challan, a <\/span><b>Common Portal Identification Number (CPIN)<\/b><span style=\"font-weight: 400;\"> is issued.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">If the challan is generated <\/span><b>without logging in<\/b><span style=\"font-weight: 400;\">, you must complete the payment immediately.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">If the challan is generated <\/span><b>after logging in<\/b><span style=\"font-weight: 400;\">, you have up to <\/span><b>15 days<\/b><span style=\"font-weight: 400;\"> to make the payment.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><b>Offline Mode:<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">A <\/span><b>CPIN<\/b><span style=\"font-weight: 400;\"> is generated with the challan and saved automatically.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">For payments made over-the-counter at a bank, you have up to <\/span><b>15 days<\/b><span style=\"font-weight: 400;\"> to complete the payment.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"GST-Payment-Due-Dates-for-Different-Taxpayers\"><\/span><b>GST Payment Due Dates for Different Taxpayers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The due date for GST payment is crucial for maintaining compliance and avoiding late fees or penalties. Generally, the GST payment due date is tied to the filing of the GSTR-3B return. Here\u2019s an overview of the key due dates:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Type of Taxpayer<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>GST Payment Due Dates<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Regular Taxpayer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20th Day of the Next Month<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/razorpay.com\/learn\/gst-composition-scheme-benefits\/\"><span style=\"font-weight: 400;\">Composition Scheme<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">18th Day of the Month Following the Quarter<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Non-Resident Taxpayer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13th Day of the Next Month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Input Service Distributor<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13th Day of the Next Month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TDS Deductor<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10th Day of the Next Month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TCS Collector<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10th Day of the Next Month<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Interest-on-Late-Payment-of-GST\"><\/span><strong>Interest on Late Payment of GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Late payment of GST attracts interest charges as per the provisions of the GST law. Here\u2019s a detailed look at how it works:<\/span><\/p>\n<h3><strong>1. Interest Rate for Late Payment<\/strong><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>18% Per Annum<\/b><span style=\"font-weight: 400;\">: This interest rate is applicable if there is a delay in paying the GST liability, including taxes, interest, or any other amount payable under the GST law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>24% Per Annum<\/b><span style=\"font-weight: 400;\">: This higher rate applies in cases of undue or excess claim of input tax credit (ITC) or reduction in the tax liability.<\/span><\/li>\n<\/ul>\n<h3><strong>2. How Is Interest Calculated?<\/strong><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The interest on late GST payments is calculated using the following formula:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interest = Tax Amount \u00d7 (Interest Rate \/ 100) \u00d7 (Number of Days \/ 365)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For example, if there is a pending GST liability of \u20b910,000 and the delay is for 20 days, the interest calculation would be:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>10,000 \u00d7 (18 \/ 100) \u00d7 (20 \/ 365) = \u20b998.63<\/b><\/li>\n<\/ul>\n<h3><strong>3. Applicability of Interest<\/strong><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Delayed Payment of Tax<\/b><span style=\"font-weight: 400;\">: Any delay in paying GST within the due date results in an interest charge.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-size: 19px;\">Wrong Utilization of ITC<\/b><span style=\"font-weight: 400;\">: If the input tax credit is utilized or availed wrongly, interest will be levied on the excess credit claimed or utilized.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"How-to-Pay-GST-Payments-Online-at-a-Later-Date\"><\/span><b>How to Pay GST Payments Online at a Later Date?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Paying GST payments online later is a convenient option for taxpayers. The process varies depending on the mode of payment chosen. <\/span><\/p>\n<p><strong>Here are the steps for the different payment modes:<\/strong><\/p>\n<h3><b>1. Through Net Banking<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log in to the GST portal and navigate to Services &gt; Payments &gt; Challan History.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click on the relevant CPIN, select the bank, and complete the payment process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The electronic cash ledger will be updated immediately upon successful payment.<\/span><\/li>\n<\/ul>\n<h3><b>2. Through OTC Mode<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manually fill in the remaining details on the challan and affix the authorised signature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit the filled-out challan copy and payment instruments to the chosen bank.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The electronic cash ledger will be updated within a day or two.<\/span><\/li>\n<\/ul>\n<h3><b>3. Through RTGS\/NEFT<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fill in the remaining challan details, including RTGS\/NEFT particulars.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit the filled-out challan copy and remittance mandate to the remitting bank.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After processing, you&#8217;ll receive a UTR and CIN. The GST portal will be updated subsequently.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"What-Are-the-Important-GST-Payment-Forms\"><\/span><b>What Are the Important GST Payment Forms?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Form Name<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Description<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Explanation<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST PMT-01<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Electronic tax liability register<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Payment of taxes, interests, penalties, fees, or any other dues by taxpayers to the government will be debited to this register.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST PMT-02<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Electronic credit ledger<\/span><\/td>\n<td><span style=\"font-weight: 400;\">ITC as self-assessed in monthly returns shall be credited to the ledger.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST PMT-03<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Refund to be recredited<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If a refund is rejected, the amount debited from the electronic credit ledger or electronic cash ledger, as applicable, will be recredited upon the order of the authorised officer.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST PMT-04<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Discrepancy in electronic credit ledger<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Form for notifying any discrepancies detected in the electronic credit ledger to an officer.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST PMT-05<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Electronic cash ledger<\/span><\/td>\n<td><span style=\"font-weight: 400;\">All the deposits\/payments made by a taxpayer in cash are credited to this ledger.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST PMT-06<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Form for making GST payments<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This form is for making actual GST payments, including CGST, SGST, IGST, and cess. Taxpayers can use various modes of payment, such as Internet banking, debit\/credit card, NEFT\/RTGS, or over-the-counter payment at authorised banks.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">GST PMT-07<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Application for filing payment-related grievances<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8220;The application is for taxpayers who have had the intended payment debited from their account, but the bank has not conveyed the Common Identification Number (CIN) to the Common Portal. Alternatively, the CIN may have been generated but not reported by the respective bank within 24 hours of the debit.&#8221;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><b>Conclusion<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">In conclusion, timely GST payments are crucial for business compliance and financial health. Using digital platforms simplifies the process, enhances transparency, and boosts efficiency. Staying informed and leveraging resources helps businesses manage GST effectively and support a strong economy.<\/span><\/p>\n<p><b>Related Read: <\/b><a href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/\"><b>GST Exemption: List of Goods and Services Exempt Under GST<\/b><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><b>FAQs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Is GST paid every month?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, GST is paid monthly for most businesses.<\/span><\/p>\n<h3>2. Can I make GST payments after 8 PM?<\/h3>\n<p>Yes, you can make GST payments after 8 PM using online methods such as Net Banking, UPI, and credit\/debit cards, as the GST payment facility is available 24\/7. However, it&#8217;s important to note that:<\/p>\n<ul>\n<li>If you complete your transaction between <strong>8 AM and 8 PM<\/strong>, it will be accounted for on the same day.<\/li>\n<li>If the transaction is made <strong>after 8 PM<\/strong>, it will be processed the next day.<\/li>\n<\/ul>\n<h3><b>3. What is the 1 GST payment rule?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Registered buyers with a monthly value of taxable supplies (e<\/span><span style=\"font-weight: 400;\">xcluding exempt or zero-rated supplies)<\/span><span style=\"font-weight: 400;\"> exceeding <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">50 lakh must pay at least 1% of the tax liability in cash. GST on inter-state purchases under the <a href=\"https:\/\/razorpay.com\/learn\/reverse-charge-mechanism-gst\/\">reverse charge mechanism<\/a>.<\/span><\/p>\n<h3><b>4. <\/b><b>Who has to pay 1% GST in cash?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses with a monthly turnover of more than <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">50 lakh must pay 1% of their GST liability in cash.<\/span><\/p>\n<h3><b>5. Is it mandatory to make GST payments through the online portal?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST payments can be made via online or offline methods. For both modes, a challan must be generated compulsorily on the GST Portal. It&#8217;s obligatory to pay taxes online if the tax liability exceeds <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">10,000.<\/span><\/p>\n<h3><b>6. Is there a penalty for late GST payments?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, there are penalties for late payments. The fines for CGST and SGST amount to <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">25 each per day, adding up to a total of <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">50 per day starting from the day after the deadline until you file your return.<\/span><\/p>\n<h3><b>7. Can I set up reminders for GST payment due dates?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, you can set up reminders on the GST portal or through authorised GST software.<\/span><\/p>\n<h3><b>8. Can GST payments be made in installments?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, GST payments can be made in installments.<\/span><\/p>\n<h3><b>9. Are there any tax benefits or incentives for prompt GST payments?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">There are no specific tax benefits, but timely payments avoid interest and penalties.<\/span><\/p>\n<h3>10. Can I make GST payment through credit card?<\/h3>\n<p>Yes, you can make GST payments using a credit card. The GST portal allows taxpayers to pay their GST liabilities through various methods, including credit cards.<\/p>\n<p><em><b>Related Read: <\/b><a href=\"https:\/\/razorpay.com\/learn\/what-is-gst-clearance-certificate\/\"><b>What Is a GST Clearance Certificate? How to Apply &amp; Download It?<\/b><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The process of indirect taxation has been simplified through GST returns. Read all about GST returns and more here. <\/p>\n","protected":false},"author":151156477,"featured_media":4624,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3435],"tags":[3812,3813],"class_list":{"0":"post-4583","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-tax-government","8":"tag-gst-payment","9":"tag-how-to-pay-gst-online"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4583","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156477"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=4583"}],"version-history":[{"count":26,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4583\/revisions"}],"predecessor-version":[{"id":17188,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4583\/revisions\/17188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/4624"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=4583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=4583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=4583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}