Online GST Payment 2023: Offline Payment, Without Login, GST Challan

Online GST Payment without login, Online GST Payment Site, GST Payment Challan

A GST payment can be made offline or online. Following the offset of the claimed input tax credit, businesses must determine the amount of tax that must be paid in cash. The GST return must then be filed, and the GST challan must be generated either before or after logging into the GST portal. This article includes detailed instructions on how to complete the GST payment. 

Online GST Payment for Different Taxpayers

For the most part, the GST payment process is the same for all taxpayers. Payment is not necessary if the electronic cash ledger has enough cash on hand. In other words, the taxpayer must use a challan to deposit money into the cash ledger using the approved methods of payment if there is not enough cash on hand. Here is a summary of the payment procedures for various taxpayer categories or types: 

GST Payment Procedure for Regular Taxpayers

When filing GSTR-3B, they must use the PMT-06 challan to make any GST payments to the electronic cash ledger. The GSTR-3B form will contain the specifics. Additionally, customers can generate a challan and make a payment toward it while filing GSTR-3B forms, before logging in, after logging in, or both. The following sections of the article go into further depth on the steps. 

GST Payment Procedure for Quarterly Taxpayer

These taxpayers are GST participants in the QRMP program. The first two months of a quarter must be used for direct tax deposits utilizing the PMT-6, and the third month of the quarter must be used for payment while filing GSTR-3B. The process is summarised in the sample that follows.

Beginning with the January-March 2021 quarter, the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) plan is in effect. In accordance with this plan, taxpayers may submit Forms GSTR-1 and GSTR-3B following the end of the quarter. As a result, the majority of GSTR-1 filers are transferred into the program. In comparison to the other taxpayers, their payment procedure is a little different. 

For the first and second months of the quarter, for example, January and February for the Jan-Mar 2021 quarter, the tax payments must be made by the 25th of the following month.

Such taxpayers must pick the “Monthly payment for quarterly return” option when submitting payment on the PMT-06 form, and they can pay using either the Fixed Sum or the Self-assessment methods.

Taxpayer Filing Nil GST Returns

For the applicable tax period, whether for the month or the quarter, these taxpayers owe no sales, purchases, or other taxes. They are not required to utilize the challan or pay anything. 

Composition Taxable Persons

These taxpayers are required to submit challan CMP-08 with a summary of their sales and turnover information for the quarter and pay their taxes. 

Available Payment Method for GST Filing

When creating a GST challan using form PMT-06, businesses must select one of the available payment methods for GST.The decision is based on a number of factors, including the banker, convenience, and the amount of time left to file the GST return before the deadline.The following methods of payment for GST are accessible on the GST portal:

Online GST Payment

• Net banking
• Debit card/credit card (Not activated)
• Immediate Payment Services (IMPS)* and
• Unified Payment Interface (UPI)*
• *Vide CGST Notification number 14/2022 dated 5th July 2022.

Things to Remember While Filing Online GST Payment

• Payments made using internet banking are referred to as being in the online mode.
• These payment methods are available to taxpayers with or without a login to the GST system.
• The GST portal only accepts payments from a limited number of banks. They must select the bank and promptly pay GST online using a card or net banking.
• Following a GST payment, the computerized cash ledger is automatically updated. The taxpayer must make sure to complete the payment right away if the challan is generated without logging in.

Offline GST Payment

Over-the-counter (Cheque/Demand Draft/Cash), also called OTC

National Electronic Fund Transfer/Real-Time Gross Settlement, popularly called NEFT or RTGS.

Things to Remember While Filing Offline GST Payment

• Cheque, DD, cash, NEFT, or RTGS are offline methods that can be voluntarily selected.
• If a taxpayer’s bank is not included in the net banking/card payment list, one of these modes is instead picked.
• When creating the GST challan, taxpayers can pay using these methods either before or after logging in to the GST system.
• Take a printout of it, complete the information on the depositor and the instrument, sign it, and deliver it to the bank to finalize the payment.
• Banks will process the instrument in the case of OTC in a day or two. The sums are then updated in the computerized cash ledger.
• Any taxpayer may only pay a maximum of Rs 10,000 through the OTC. The taxpayer must use alternative methods if the payable amount is greater than this cap.
• Steps differ depending on whether the taxpayer selected RTGS or NEFT when creating the challan. He must print out the challan, complete and sign the mandate, and deliver it to the bank with the challan. Within a few hours, the bank processes this and provides the Unique Transaction Reference (UTR) number.
• The electronic cash ledger is then updated after the taxpayer logs into the portal to match the UTR number to the specific challan.

Generating Online GST Payment Challan on GST Portal

You can create a GST challan in one of two ways: either by logging into your GSTIN account on the GST portal or without logging into your GSTIN account. The differences between the two are minimal.

The processes to generate a challan are as follows.

Generating GST Challan by Logging into GSTIN Account

• Firstly visit the official website of good and service tax.

• The homepage will appear on your screen
• On the homepage click on the login tab and enter your User ID, Password, and captcha code.
• You will be logged into your account
•  Now click on Services Tab
• A new option of Payments and Create Challan will appear on your screen, click on create Challan tab
• Enter the GSTIN, user ID, tax preparer ID, or UN body ID. Fill in the captcha code.
• As needed, enter the appropriate amounts for the CGST, SGST, IGST, or other heads. After that, select the appropriate payment method and, if necessary, provide bank information.
• Retype your GSTIN or other ID in the field for generating challans and press the “PROCEED” button.
• To download the created challan, click the “DOWNLOAD” option

Generating GST Challan Without Logging into GSTIN Account

• Firstly visit the official website of good and service tax.
• The homepage will appear on your screen
• On the homepage click on the services tab
• A new option of Payments and Create Challan will appear on your screen, click on Create Challan tab
• Enter the GSTIN user ID, tax preparer ID, or UN body ID. Fill in the captcha code.
• As needed, enter the appropriate amounts for the CGST, SGST, IGST, or other heads. After that, select the appropriate payment method and, if necessary, provide bank information.
• Retype your GSTIN or other ID in the field for generating challans and press the “PROCEED” button.
• To download the created challan, click the “DOWNLOAD” option

Last Date of Completing GST Payment

The time frame allotted for making the GST payment must be calculated starting from the day the challan was generated. In the event that a pre-login challan is created for a net-banking option, payment must be made right away. The decision to use an offline mode will last for 15 days. The following must be ensured when entering the information for challan generation:

Choose the bank name and click “Generate challan” if the mode is net banking.

It generates the Common Portal Identification Number (CPIN).

In the event that a pre-login challan is created, the taxpayer must quickly complete their payment. In contrast, a taxpayer can wait up to 15 days to make the payment when a post-login challan is created. To do this, follow the instructions in the following paragraph.

Offline GST Payment Mode

Enter the bank account information where cash is deposited or sent. If an offline mode, such as OTC or NEFT/RTGS, is selected, then click “Generate challan.”

Along with the challan copy, the CPIN is generated and automatically preserved. The methods for paying via the offline modes are provided in the following section. There is a time limit of up to 15 days to finish the process.

GST Payment Online Important Information

• If any information on the challan is incorrect and the taxpayer has not yet made the payment, he must immediately create a new challan with the right information.
• The old challan doesn’t require any action because it automatically expires after 15 days. The CPIN must be used in order to check the payment status at a later time on the GST portal.  
• If payment is initiated with the ban but the payment status is “Awaiting Bank Confirmation” or “Awaiting Bank Clearance,” follow up with the banker.

FAQs