How to Pay GST Online? – GST Payment Online
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How to Pay GST Online
In this article, we have covered different topics that fall under GST Payment Online like how to pay GST online. Here is the table content for the same:
1. What are the types of GST Payments under the GST regime?
Under the GST regime, there are various types of GST bill payment and they are:
Intra-state supply; wherein the taxpayer is required to pay CGST that goes into the Central Government Account and SGST/UTGST that goes into the account of the concerned Union Territory or State.
Inter-state supply; in this type of supply, the taxpayer is required to pay IGST which will have components of both CGST and SGST and GST Payment received directly remits to the Central Government account.
2. Who Is Required to Pay GST Online?
Generally, every supplier supplying goods and services is required GST Payment Online. However, there are certain cases where the recipient is required to pay GST online such as imports and other notified supplies. These kinds of supplies are known as reverse charge supplies. Moreover, there are certain cases where the liability to pay tax is on 3rd person, the common example of such supplies are TCS and TDS.
To pay GST online use online tax payment software and make the GST Payment easily.
3. When Does GST Payment Need to Be Made?
As per sections 12 and 13 of the GST Act, the taxpayer is required to pay GST online on goods or services at the time of their supply. The supply time as per the GST Act is generally the earliest of the following,
- Issuance of invoice; or
- Receiving payment; or
- Completion of supply
4. Process of GST Payment Online
Here is a process through which a taxpayer can make GST online payment:
- STEP-1 Log in to the GST Portal (www.gst.gov.in) using valid credentials and a captcha code
- STEP-2 From the drop-down of services choose payments and under the payments option you can find the link of creating challan
- STEP-3 After entering the amount of payment, choose the method of GST payment. There are three options to make GST Payments online and they are
- E-payment through Internet banking and credit/debit card
- Over-the-counter payment
- NEFT/RTGS
Once all the details have been furnished, click on the Generate Challan button.
Note: For over-the-counter GST payment there is a limit of 10K INR per challan.
- STEP-4 After clicking on the Generate Challan button a challan will generate containing all the details of taxes. Once you make GST Payment Online or offline the amount paid will reflect in the cash ledger of the taxpayer.
Frequently Asked Questions
For how long the generated challan will be valid?
A challan is valid for 15 days from the date of its generation. Howsoever, the taxpayer can generate a new challan after the expiry of the previous one.
What is Common Portal Identification Number (CPIN)?
CPIN is an acronym for Common Portal Identification Number that is a fourteen digit identification number that helps in identification of the generated challan.
What is Challan Identification Number (CIN)?
CIN is Challan Identification Number that is of 17 digits where the first 14 digits are CPIN and the following 3 digits are bank code. CIN is generated by authorized bank or RBI when the amount is credited into the relevant account of government. The CIN generated is communicated to both the taxpayer and GSTN.
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