How to pay GST online (challan, modes and deadlines)

Paying GST is a short process once you know the steps: create a challan, pick a payment mode, and pay before the due date. Here is how, and how to never miss the deadline.

Step 1: Know your liability

Your GST payable is output tax on sales minus eligible input tax credit on purchases. Reconcile your books so the figure is right before you pay.

Step 2: Create a challan (PMT-06)

On the GST portal, go to Services, Payments, Create Challan. Enter the amounts under CGST, SGST/UTGST, IGST and cess as applicable.

Step 3: Choose a payment mode

Net banking, UPI, debit/credit card, or NEFT/RTGS for larger amounts. Over-the-counter is allowed up to a limit for certain taxpayers.

Step 4: Pay and save the receipt

Complete the payment. The amount credits to your electronic cash ledger. Download the challan receipt for your records.

Step 5: Offset your liability in the return

When you file GSTR-3B, the cash ledger balance is used to pay off the tax. Filing and payment work together.

Step 6: Pay before the due date

GSTR-3B and payment are usually due by the 20th of the following month (dates vary by scheme). Late payment attracts interest at 18 percent per year, so set a reminder.

Frequently asked questions