How To Generate GST Challan

In this article we have laid out the step by step procedure for generating an e-challan for GST

In 2019, the government of India rolled out a mandatory regulation for all GST holders exceeding a turnover of ₹ 500 crores to record all their invoices or rather generate their GST invoices through a common government portal to improve compliance and transparency. The idea is to not give the assessee the time to manipulate or distort the transactional statements of the entity in order to evade taxes. You have to record a sale as soon as it is made and an invoice has to be generated through the Invoice Registration Portal or the IRP. The threshold has been gradually brought down from ₹ 500 crore to ₹ 100 crore, then to ₹ 50 crore, then ₹ 20 crores and finally now to ₹ 5 crores with an imminent announcement bringing the threshold further down to ₹ 1 crore in turnover.

The payment of GST has become relatively hassle-free and simple with the arrival of the challan system along with online transactions. Businessowners find it very convenient to follow the new mechanism because they can transfer the requisite money by NEFT, RTGS and Credit / Debit Cards among other methods.

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 a GST payment challan and making the GST payment.

How To Make A GST Payment

GST payment can be done through the following methods:

  1. Internet Banking through authorised banks;
  2. Debit card or Credit card through authorised banks;
  3. The National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank made online; or
  4. Over-the-counter payment through authorised banks for deposits up to Rs. 10,000 per challan per tax period, by cash, cheque or through a demand draft.

Generating A GST Challan

The process for generating your GST challan is as follows:

  •  Sign in to your GST account on the GST portal. Once you have landed on your dashboard you will see a button called ‘create challan’. Click on that button.
create challan GST
create challan GST
  • It shows the Create Challan page. Enter your GSTIN or other ID in the GSTIN/Other Id field (User Id for unregistered applicants to make any payments). Enter the captcha text in the field labelled Type the characters as shown below. Select PROCEED from the menu.
    enter GSTIN
    enter GSTIN
  • Enter details of the GST payment you would like to remit. 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 has to be mentioned. Select the mode of payment from the payment modes option. Once all the necessary fields have been filled, click on Generate Challan.
verify details GST PORTAL
verify details GST PORTAL
  • Verify GST payment details, You will now be redirected to the screen where you will need to verify the details entered so far and confirm that they are correct. Once done, click on the button that says ‘make payment’.
Generate challan option GST portal
Generate challan option GST portal
  • In case it is a cash payment, a GST payment challan will be generated. The payment challan can be produced at an authorised bank that is mentioned above to make the payment over the counter.
  • If you choose to pay the goods and services tax online, then you must verify all essential details related to your payment. In case, there are some problems in calculation, then you may end up paying some extra money. Hence, you must take steps to avoid such a situation.

What Are The Consequences For Not Filing A Gst Return?

  1. The dates for filing your GST returns are fixed. However, the government does give an extended window for late filings. But this comes with a penalty of ₹ 100 per day for GST and ₹ 200 per day of CGST or SGST, up to the limit of ₹ 5,000.
  2. If you have forgotten or missed the deadline for filing the returns in any particular month, you will not be able to file any other returns until that return is filed and the requisite fine or penalty is paid off.


The GST portal has certainly made a lot of things simple. But the framework still remains something of a technical chaos. If you have not been trained in the subject matter, you may not find it easy to fill the form on your own. So it is always advisable to seek the guidance of a legal expert who has experience with these matters and guide you through the process so that your GST-related regulations are attended to without any hassle. 

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