No more queues and waiting for making payments as payments can be made online 24 X 7
Instant online receipts for payments made online
GST Practitioners can make payments on behalf of the clients.
Single Challan form to be created online, replacing the three or four copy Challan
Revenue will come earlier in to the Government Treasury as compared to the old system
Greater transparency
Online payments made after 8 pm will be credited to the taxpayer’s account on the same day.
No, physical Challans will not be accepted for the payment of GST. Payments can be made only by the Challan/s generated through the GST Portal (www.gst.gov.in.).
Manual or physical Challans are not allowed under the GST regime. It is mandatory to generate Challans online on the GST Portal.
There is single Challan prescribed for all taxes, fees, penalty, interest, and other payments to be made under the GST regime.
There is no limit to the number of Challans that you can create in a day.
No, any change in the amount of the Challan will not be allowed on the bank’s portal after generation of CPIN. You will need to generate a new Challan for any change in amount. The Challan with incorrect data, if unused, will automatically expire after 15 days.
There is no need to keep the copy of Challan as all the records will be available at the GST Portal. You can get a copy of the same from the Dashboard > Services > Payments > Challan History section of the GST Portal.
No, a separate cheque or DD has to be issued for each and every Challan separately.
CPIN or Common Portal Identification Number is created for every Challan successfully generated by the taxpayer
CIN or Challan Identification Number is generated by the banks, once payment in lieu of a generated Challan is successful
BRN or bank Reference Number is the transaction number given by the bank for a payment against a Challan
The validity period for a CPIN is 15 days. You cannot make GST payment once a CPIN expires. Additionally, date of expiry for the generated Challan is clearly mentioned on the Challan for your convenience.
Yes, a generated CIN is proof that the payment has been made successfully and yes, the amount paid will be credited to the cash ledger.
The Challan generated to make an offline payment cannot be used for making online payment. In such a case, you may generate a new Challan and use E-payment option to make the payment. The Challan created to make an offline payment will expire automatically on its expiry date mentioned in the challan.
OIDAR registered taxpayer can generate Challan and make payment ONLY under IGST head. CGST, SGST & CESS heads are disabled for OIDAR taxpayer while creating challan, in both pre & post login mode.
The person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient may also make the deposit through international money transfer through Society for Worldwide Interbank Financial Telecommunication (SWIFT) payment network.
You cannot cancel challan for any mode of payment on the GST Portal.
Yes, you can perform intra-head or inter-head transfer of amount, as available in Electronic Cash Ledger, using Form GST PMT-09. Form GST PMT-09 enables any registered taxpayer to perform, intra-head or inter-head transfer of amount, as available in Electronic Cash Ledger. Thus, a registered taxpayer can now file Form GST PMT-09 for transfer of any amount of tax, interest, penalty, fee or others, under one (major or minor) head to another (major or minor) head, as available in the Electronic Cash Ledger.
Navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 For Transfer of Amount option to file Form GST PMT-09.
Listed below are the options available as the reason for generating the Challan:
Monthly payment for quarterly return: All the taxpayers who are filing Form GSTR-3B on quarterly basis and intending to deposit amount towards tax in their cash ledger for first and second months of the quarter, can generate Challan with reason as Monthly payment for quarterly return (MPQR).
Any other payment – Any taxpayer (monthly/quarterly) can generate Challan with Any Other Payment (AOP) reason.
The Reason ‘Monthly Payment for Quarterly Return’ for Challan page can be selected by following types of taxpayers/ persons:
Registered taxpayer (Normal taxpayer, SEZ Developer, SEZ unit) who are in QRMP Scheme
GST Practitioners acting on behalf of above taxpayers
Listed below are the pre-requisites for a taxpayer to be able to select the reason for Challan as Monthly Payment for Quarterly return:
No, the profile selection as QRMP is mandatory in order to be able to generate Challan with MPQR reason. Hence, you must select the profile first. Click here to know more profile selection.
No, a monthly filer can generate Challan only with the reason Any other Payment and not MPQR.
No, you can make payment with MPQR reason only for first and second months of the quarter.
Yes, you can generate multiple challans for the same period and with same reason.
You don’t need login to be able to select the reason for Challan, in case you choose the pre login option to generate Challan. You can directly access the URL www.gst.gov.in, and then navigate to Services > Payments > Create Challan option, enter your valid GSTIN/ Other Id (User Id for unregistered applicants to make any payments) and generate challan.
Note: You will not be able to save a Challan, in case you choose to generate Challan using the pre login option.
Yes, all the options that are available for post login are also available in the Challan created in pre login option, including depositing amount towards tax .
The payment status of all the generated challans in pre login can be tracked by navigating to Services > Payments > Track Payment Status from the home page of GST portal without logging in.
You need to access the URL www.gst.gov.in and login to the portal using your valid credentials and then navigate to Services > Payments > Create Challan option.
No, the Reason for Challan page is similar to the ones that get displayed using the pre login option.
When a taxpayer uses the post login option to generate a Challan, the SAVE and VIEW LEDGER BALANCE buttons get enabled. The SAVED CHALLAN and CHALLAN HISTORY tabs are also displayed on the Create Challan page of post login.
Note:
SAVE: The SAVE button enables the taxpayer to save a Challan before generating the same. The payment can be made later for a saved Challan.
SAVED CHALLAN: Taxpayer logged in to GST portal can view Challans (before CPIN is generated) saved during previous 7 days in the SAVED CHALLAN tab.
CHALLAN HISTORY: All the generated challans can be viewed in the CHALLAN HISTORY tab along with their Payment status and reason for Challan details.
Taxpayer can exercise any of the below two options to deposit an amount towards tax in the first two months of the quarter:
1. 35% Challan: This option is also known as the Fixed Sum method. By choosing this option, a taxpayer can generate a Challan pre-populated with 35% of the tax liability discharged from electronic cash ledger in the last filed quarterly Form GSTR-3B (If he/she was already in QRMP Scheme during previous tax period) or 100% of the tax liability discharged from electronic cash ledger in the last filed monthly Form GSTR-3B (If he/she was a monthly filer of GSTR-3B during previous tax period).
2. Challan on self-assessment basis –Taxpayer can self-assess his current month’s liability (net of Input Tax Credit) and can generate a Challan for the same.
You may choose any of the following two options to deposit amount in your electronic cash leger in Form PMT-06 for M1 and M2 months of the quarter.
i) Fixed Sum Method by generating 35% Challan: You don’t need to calculate or assess the Challan amount when choosing this payment option as the details will be auto populated and the taxpayer will not be able to edit/delete the tax or challan amount details.
ii) Self-assessment Method: Here you self-assess your current month’s liability (net of Input Tax Credit) and generate a Challan.
Note: For M3 of the quarter, you need to file your return in quarterly Form GSTR-3B through which you can adjust the amounts already deposited in your electronic cash ledger.
No deposit is required to be made by you if you have no liability in M1or M2 of the quarter and hence you need not to select any Challan type.
No deposit is required to be made by you if your electronic cash or credit ledger balance is more than your liability for M1 and M2 of a quarter.
35% Challan is also known as the Fixed Sum method. By choosing this option, a taxpayer can generate a Challan pre-populated with 35% of the tax liability discharged from electronic cash ledger in the last filed quarterly Form GSTR-3B (If he/she was already in QRMP Scheme during previous tax period) or 100% of the tax liability discharged from electronic cash ledger in the last filed monthly Form GSTR-3B (If he/she was a monthly filer of GSTR-3B during previous tax period).
The following types of taxpayers are eligible to select the 35% Challan option while creating a Monthly Payment Quarterly Return (MPQR) Challan.
• Registered taxpayer (Normal taxpayer, SEZ Developer, SEZ unit) who are in QRMP scheme
• GST Practitioners acting on behalf of above taxpayers
Following are the pre-conditions for selecting 35% Challan option while creating a MPQR challan:
Taxpayer’s Aggregate annual turnover is up to Rs. 5 crores
Taxpayer is under QRMP scheme.
Yes, taxpayer who has furnished his/her previous Form GSTR-3B return monthly, can exercise 35% Challan option, if the taxpayer has opted in for QRMP scheme from the current quarter. In this case he/she has to pay 100% of the tax liability discharged from electronic cash ledger in their return in Form GSTR-3B for the preceding month, for M1 and M2 months of the current quarter.
35% challan type is an auto-generated challan and the challan amount is calculated by the system which cannot be edited. Only when you select the option of Challan on Self-assessment basis, you will be able to edit the challan amount details.
Taxpayers on post login, can view the summary of the Cash Balance of Cash Ledger available as on Date, by clicking the VIEW LEDGER BALANCE button. The amount is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. The amount displayed under these heads are non-editable.
There are different Modes of E-Payments in challan such as by Net banking, Credit/Debit Card (CC/DC), BHIM UPI (UPI) etc. The new E-payment facility through Credit Card, Debit Card and UPI has been made available to taxpayers registered in certain States/UTs and will become available in other States/UTs soon. All these payment modes will be available in both pre and post login scenarios.
Yes, the taxpayer can use CC and DC of Mastercard, Visa, RuPay, Diners (CC only) issued by any Indian bank.
For UPI payments, the e-payment facility will be available only to those UPI IDs which have been on-boarded by NPCI (National Payments Corporation of India).