GST Payment Challan: How to Make GST Payments

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To make a GST payment, the GST payment challan has to be first generated from the GST portal. Once this is done, the payment can be made by internet banking, credit/debit card, NEFT or cash payment at selected banks. In this article, we will go through the procedure for creating GST payment challan and making the GST payment.

GST Payments Modes

The payment for the GST can be made through the following modes:
a. Internet Banking through the authorised banks;
b. Debit card or Credit card through the authorised bank;
c. The National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
d. Over-the-counter payment through the authorised banks for deposits up to Rs. 10,000 per challan per tax period, by cash, cheque or through a demand draft.

Banks Accepting the GST Payments

Given below is the list of banks that have been authorised to accept GST payments on behalf of the Government. The list comprises all nationalised banks and a handful of large private banks such as ICICI and HDFC. Taxpayers can generate a GST payment challan and proceed to one of the following banks for payment of GST by cash, cheque or DD.

ALLAHABAD BANK;
ANDHRA BANK;
AXIS BANK;
BANK OF BARODA;
BANK OF INDIA;
BANK OF MAHARASHTRA;
CANARA BANK;
CENTRAL BANK OF INDIA;
CORPORATION BANK;
DENA BANK;
HDFC BANK;
ICICI BANK LIMITED;
IDBI BANK;
INDIAN BANK;
INDIAN OVERSEAS BANK;
JAMMU AND KASHMIR BANK LIMITED;
ORIENTAL BANK OF COMMERCE;
PUNJAB AND SIND BANK;
PUNJAB NATIONAL BANK;
STATE BANK OF INDIA;
SYNDICATE BANK;
UCO BANK;
UNION BANK OF INDIA;
UNITED BANK OF INDIA;
VIJAYA BANK.

Procedure for Creating the GST Payment Challan

You can follow the steps below to easily create a GST payment challan. This is the first step towards making the GST payment.

Step 1: Login to the GST Portal

Sign in to your GST account on the GST portal. Click on button create challan in the GST dashboard.

gst challan

Step 2: Enter details of the GST payment you would like to remit
In the page shown below, enter details of the GST payment that you would like to remit. The amount has to be provided under heads of the CGST, IGST, Cess and the SGST. Also, the breakup of the payment made towards tax, fee, interest, penalty and others can also be mentioned. Select the mode of payment from the payment modes option. Once all these details are mentioned, click on Generate Challan.

gst challan generate

Step 3: Verify GST payment details
In the next screen, you are supposed to verify details of the payment and click on make payment. In case it is cash payment, a GST payment challan like the one shown below will be generated. The payment challan can be produced at one of the banks that is mentioned above to make over the counter payment.

sample gst challan

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A lawyer with 14 years' experience, Vikram has worked with several well-known corporate law firms before joining Vakilsearch.

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