How do I pay GST online?

You pay GST through the GST portal. Log in, go to the payment section, generate a challan for the amount due under the correct tax heads, and choose a payment mode such as net banking, UPI, a card, or over-the-counter at a bank. Once the payment succeeds, the amount is credited to your electronic cash ledger, from which it is used to settle your liability when you file your return. The portal records the challan and payment against your GSTIN.

What is the difference between the cash ledger and the credit ledger?

The electronic cash ledger holds the money you deposit through a challan, split by tax head. The electronic credit ledger holds your input tax credit from purchases. When you file, your liability is first set off against the credit ledger where the law allows, and any remaining balance is paid from the cash ledger. So credit reduces how much cash you need to deposit, but you still fund any shortfall through a challan before filing.

What payment modes can I use for GST?

The GST portal supports net banking from authorised banks, UPI, debit and credit cards, and NEFT or RTGS for larger amounts. For amounts within the prescribed limit you can also pay over the counter at an authorised bank branch by cash, cheque or demand draft. The available modes can change, so check the current options on the portal when you generate your challan.

When is GST payment due?

For most regular taxpayers, GST for a month is paid along with the monthly return, due on a date in the following month. Businesses on the quarterly return scheme still pay tax monthly for the first two months of the quarter and file quarterly. Because the exact dates depend on your return type and can be extended, always confirm your due date on the GST portal so you avoid interest and late fees.

What happens if my payment fails or does not reflect?

If a payment is debited from your bank but does not show in your cash ledger, do not pay again immediately. Check the challan status on the portal, because the amount often reflects after a short delay. If it remains stuck, the portal has a grievance process for payment issues where you provide the challan and bank reference. Keep the bank confirmation until the amount appears in your electronic cash ledger.

GST Payment: How to Pay GST Online (2026)

Paying GST is one of the routine tasks of running a registered business, and once you understand the pieces, it is a short process on the GST portal. Every month or quarter you work out how much tax you owe, set off the input tax credit you have, deposit any balance in cash through a challan, and settle the liability when you file your return. The confusion usually comes from the two ledgers, the cash ledger and the credit ledger, and from not knowing which amount to pay in cash. This guide walks through the GST payment process end to end, explains the ledgers, and covers the payment modes and due dates in general terms.

How GST payment fits with return filing

GST payment and GST return filing are two linked steps, not one. Your return, usually GSTR-3B for a regular taxpayer, reports your sales, your output tax, and the input tax credit you are claiming. The difference between what you owe and the credit you hold is your net cash liability. You must have that cash sitting in your electronic cash ledger before you can file, so in practice you generate a challan and pay first, then file the return that uses the money. For a fuller view of the return side, see our guide to GST return filing.

The two ledgers you need to understand

The GST portal maintains a set of electronic ledgers for every GSTIN. Two of them decide how much you pay in cash:

Electronic credit ledger: this holds your input tax credit, the GST you paid on purchases that you are entitled to claim. It can only be used to pay tax, not interest, penalty or late fee.
Electronic cash ledger: this holds money you deposit through a challan, split by tax head. It can be used for tax, interest, penalty and fee.
Electronic liability ledger: this records what you owe. When you file, the portal sets it off against the credit ledger first, then the cash ledger.

The order matters. Your liability is settled from your credit ledger wherever the law allows, and only the shortfall has to come from the cash ledger. That is why a business with plenty of ITC may need to deposit very little cash, while a business with few input costs pays most of its tax in cash.

The payment process step by step

Here is the flow most regular taxpayers follow each period on the GST portal:

Work out your liability: total your output tax for the period and subtract the ITC you can claim after matching with GSTR-2B.
Create a challan: in the payment section, generate a challan (form PMT-06) and enter the amount under each tax head, CGST, SGST, IGST and cess.
Choose a payment mode: pick net banking, UPI, card, or over-the-counter, and complete the payment.
Confirm the cash ledger update: once the payment succeeds, the amount appears in your electronic cash ledger.
File and offset: file your return, and the portal uses the credit and cash ledgers to clear the liability.

Get the free IndiaCRM app

IndiaCRM does GST billing, inventory, khata and CRM in one free app for iPhone and Android, no per-user fees. Download the app or see GST billing.

Getting the tax heads right

A common slip is putting money under the wrong tax head when creating the challan. GST is split into CGST and SGST for supplies within your state, and IGST for supplies across states, plus cess on certain goods. The cash you deposit under one head cannot always be freely used for another, so if you overpay CGST and underpay IGST, you can end up unable to file even though your total deposit looks correct. Work out your liability head by head before you generate the challan, and deposit the right amount under each, so the offset at filing goes through cleanly.

The payment modes available

The portal gives you several ways to pay, and the right one depends on the amount and your banking setup:

Over-the-counter payment is capped at a prescribed amount per challan, so larger liabilities must go through an electronic mode. The exact list of modes and any limits can change, so check the current options on the portal when you generate the challan.

Due dates in general terms

For most regular taxpayers, the tax for a month is paid along with the monthly GSTR-3B, which is due on a set date in the following month. Businesses on the quarterly filing scheme still deposit tax for the first two months of a quarter through a monthly challan and file the return quarterly. The precise dates depend on your return type and your state, and the government sometimes extends them. Because interest and late fees start the day after the due date, always confirm your exact date on the GST portal rather than relying on memory or an old calendar. For how rates feed into the tax you calculate, see our overview of GST slab rates.

Keeping records clean so payment is quick

The payment step is fast only when your records are already in order. If your sales, purchases and ITC are scattered across notebooks and messages, working out the liability each month becomes the slow part. Billing software that records every sale with the correct GST, stores your purchases, and lets you reconcile ITC with GSTR-2B turns the monthly payment into a quick check rather than a scramble. The goal is that by the time you open the portal to generate a challan, you already know the exact figure to deposit under each head.

Common payment problems and how to handle them

A few issues come up often enough to plan for:

Payment debited but not showing: check the challan status before paying again, as it often reflects after a short delay. Use the portal grievance process if it stays stuck.
Wrong tax head: money in the wrong head can block filing. Plan the split before generating the challan.
Cash ledger short at filing: if your credit does not cover the liability and the cash ledger is short, you cannot file until you deposit the balance, so pay in good time.
Leaving it to the last day: portal load and bank delays near the deadline cause failures. Pay a day or two early.

The bottom line

Paying GST is a short, repeatable process once you understand the two ledgers and get the tax heads right. Work out your liability, offset your credit, deposit the balance through a challan, and file. The whole thing is quick when your sales and purchase records are already clean, which is where good billing software earns its place. IndiaCRM keeps your GST invoices and records tidy in one free app so you know your figure before you open the portal. See GST billing software, read our GST return filing guide, or get the mobile app and stay on top of your GST.