Create the Challan
1. How do the new payment systems benefit the taxpayer and the Commercial Tax Department?
- No more queues and waiting for making payments as payments can be made online 24 X 7
- Instant online receipts for payments made online
- Tax Consultants 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.
2. Can I make a GST payment through a physical Challan?
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.).
3. Are manual Challans applicable as allowed currently under the existing VAT regimes?
Manual or physical Challans are not allowed under the GST regime. It is mandatory to generate Challans online on the GST Portal.
4. How many types of Challans are prescribed for various taxes and payments to be paid under the GST regime?
There is single Challan prescribed for all taxes, fees, penalty, interest, and other payments to be made under the GST regime.
5. How many Challans can be created in a day?
There is no limit to the number of Challans that you can create in a day.
6. I created a Challan and later realised that I created the Challan with the incorrect amount. Can I go ahead and make the payment using the same Challan but making the payment with the correct amount at the bank’s portal?
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 create a new Challan for any change in amount. The Challan with incorrect data, if unused, will automatically expire in after 15 days.
7. If I misplace the printout of my Challan, who should I contact to get a duplicate Challan?
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.
8. Can a taxpayer issue one Cheque or Demand Draft (DD) for the total amount for multiple Challans?
No, a separate cheque or DD has to be issued for each and every Challan separately.
9. What are CPIN, CIN, and BRN?
- 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
10. How long is the CPIN valid? What will happen if my CPIN expires?
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.
11. If a CIN has been generated, is it proof that payment has been made and will the amount paid be credited to cash ledger?
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.
12. What should be done in case I generated a Challan to make an offline payment in a bank but now wish to make an online payment (Credit/Debit Card or Internet Banking)?
There is no provision to make an online payment using a Challan generated for an offline payment. In such a case generate the Challan again; the earlier Challan will expire automatically as per its expiry date.
My Saved Challans
1. Can a Challan be edited or modified before making payment?
Yes, any new or saved Challan can be edited or modified before it is generated (before CPIN is generated).
2. I do not have complete details but have filled the Challan partially. Can I save the Challan for later use?
Yes, you can save partially filled Challan in the post-login mode. After the Challan is saved, you can access the Challan using the path – Services > Payments > My Saved Challans.
3. How many Challans can I save at one time?
- You can save a maximum of 10 Challans on the GST Portal at any point in time.
4. What is the validity period for a saved Challan?
The validity period for a saved Challan is 7 days.
Online Payments Modes
1. What are the online modes of payments available for making payments on the GST Portal?
Two types of online modes of payment are available for making payments on the GST Portal:
(Note: E-Payment refers to payments which are made online through Net Banking/Credit Card/Debit Card)
Internet Banking (Pay online)
The Internet Banking or Netbanking option allows you to make a payment from your online banking account directly. When you use this payment option, you are redirected to your bank’s website to provide your user credentials and make the payment. Upon successful payment the amount is instantly credited to your Electronic Cash Ledger.
Credit or Debit Card (Pay online)
You can make GST payments from your credit or debit card. When you use this payment option, you are redirected to your payment gateway’s website to provide your card details and make the payment. Upon successful payment the amount is instantly credited to your Electronic Cash Ledger.
2. My account was debited more than once for the same online transaction. How can I get the debit reversed?
If the sum of both transactions is reflecting in the Electronic Cash Ledger, please contact the Help Desk using the contact numbers/e-mail IDs given on the GST Portal. In case only the original transaction amount is reflecting in the Electronic Cash Ledger, please contact your bank because it may be a transaction error.
In case CIN is not generated but funds are debited or CIN is generated but not reported, taxpayers may use the Application (GST PMT 07) for Credit of Missing Payment under the Grievance Section of the GST Portal.
3. Using e-payment modes, if my transaction failed from one bank, can I re-initiate the payment for the same Challan using another bank account?
Yes, you can.
4. While making an online payment, I mentioned the correct GSTIN but name of the dealer was mentioned incorrectly. How can I get the credit of the taxes paid?
This contingency will never occur, if you make the online payments because when you enter the GSTIN as your login ID then the name of the taxpayer populates automatically in the Challan. Credit is given to the taxpayer on the basis of GSTIN and not on the basis of name because there can be more than one taxpayer having the same name of the business.
Online Payments: Net Banking
1. What is the payment process using the Net Banking E-Payment mode option?
User must have an account with any authorised bank with the Internet Banking (Netbanking) facility activated on it.
2. Which banks provide Internet Banking (Netbanking) payment facility for making payments on GST Portal?
Net Banking payment facility of following authorized banks is available on the GST Portal. The bank details are available under Help > How can we help you > Payments > List of Authorised Banks.
3. Do banks levy any additional surcharge on Netbanking payments?
For Internet Banking (Netbanking) Payments, there is no surcharge levied by any bank.
Offline Payments Modes
1. What are the offline modes of payments available for making payments on the GST Portal?
Two types of offline modes of payment are available for making payments on the GST Portal:
Over the Counter (OTC)
The OTC option is an offline mode of payment available for making payments through authorized banks on the GST Portal. OTC refers to payment which is physically made by visiting the authorised bank’s branch. There is a tax period wise (monthly/ quarterly) limit of INR 10,000 (Rupees ten thousand only) for OTC payments.
- Demand Draft
The bank details are available at Services > Payments > List of Authorised banks.
NEFT/RTGS mode can be used by generating the Challan on the GST Portal and tendering the payment (only via cheque) at any authorised/ other than authorized bank’s counter. Using this mode, you can deposit any amount to your Electronic Cash Ledger without limits.
Offline Payments: Over the Counter
1. Can I make OTC Challan payments at any branch of the authorised banks?
Yes, OTC Challan payment/s can be made at any branch of the selected authorised bank. The details of these branches are available on the GST Portal. The bank details are available at Services > Payments > List of Authorised banks.
2. What is the maximum amount that can be paid per Challan using Over the Counter (OTC) payment mode option?
One or more OTC Challans can be created for any amount/s such that the total value of OTC payments within a tax period (calendar month/quarter) does not exceed INR 10,000. Therefore, the maximum amount that can be paid using a single OTC Challan is limited to INR 10,000.
Please note: If you have generated but unpaid OTC Challans in a given tax period amounting to INR 10,000 the system will not let you generate any more OTC Challans until the unpaid Challans automatically expire or cancelled by the taxpayer.
3. Are Outstation Cheques accepted by banks for OTC payments?
Yes, Outstation Cheques (payable at par at all branches of bank )are accepted by banks for OTC payments.
4. For OTC payments, which date is treated as the payment deposit date? The date of deposit of Cheque/DD or the date of realization?
The date of realization is treated as the payment deposit date.
5. How long does it take for Cheque/DD payments to get updated in the GST Portal?
Cheque/ DD payments gets updated in the GST Portal as and when updated by the bank.
6. Who will issue the acknowledgement receipt on depositing Cash/Cheque/DD with a bank?
The respective bank’s branch shall issue the acknowledgement receipt.
7. How long does it take for cash payments to get updated in the GST System Portal?
Cash payments get updated in the GST System Portal as and when updated by the bank.
8. I made a cash payment/deposited a Cheque/DD after the Challan expiry date and it was accepted by the bank. The payment status is still not updated on the GST Portal. What should I do? If the Challan was accepted by bank, the status should be updated.
Since the payment was made after the expiry date, it cannot be updated. If the bank has accepted the payment, it would be rejected by GST portal. In such a scenario, approach the bank branch where you made the payment and seek a refund for the same.
Offline Payment Tip: Always verify that the Challan has not expired before leaving for making the payment at the bank.
Offline Payments: NEFT/RTGS
1. Can a taxpayer make GST payments through non-agency banks?
Yes, a taxpayer can make GST payments through non-agency banks using NEFT/ RTGS.
2. What is the processing or service charges for NEFT/RTGS transactions?
NEFT/RTGS transaction charges are available on your respective bank websites.
3. What is Unique Transaction Reference Number?
Unique Transaction Reference (UTR) Number is a unique reference number provided by the user’s bank for each NEFT/RTGS transaction made by the account holder.
4. If a payment is not made successfully how will the debited amount be credited to the taxpayer’s account?
In such cases, contact the bank from where the funds were transferred using NEFT/RTGS.
5. Is there any limit on the amount that could be transferred using NEFT/RTGS for a GST payment?
As per current regulations, NEFT can be done for any amount more than 0 (you can even transfer INR 1.00) but NEFT does carry a maximum limit of INR 1,99,999 in many banks.
RTGS can be done for a minimum of INR 2,00,000 up to any amount without limits.
These amounts are governed by the current banking rules; you may refer to the RBI website for the same.
6. Do we need to make a payment to a separate account for paying through the NEFT/RTGS Mode?
No, you don’t need to make payment to any separate account for paying through the NEFT/RTGS Mode. You can issue a cheque directly in favour of ‘YOURSELF FOR NEFT’ for NEFT or ‘YOURSELF FOR RTGS’ for RTGS along with the completely filled mandate form and the bank will debit the payment from your account and transfer it to GST’s RBI account.
7. Whether funds can be transferred to the GST accounts using NEFT/RTGS at any time on any day?
Since this is an offline mode of payment, RTGS/NEFT payments can be made only during your bank branch’s banking hours.
8. Can I make two or more RTGS/NEFT payments for a single CPIN?
No, you need to make one NEFT payment for a single CPIN.
In case you have funds in more than one account, you can either transfer funds to one account and then make a single payment. Alternatively, you can generate separate Challans, breaking up the liability into smaller amounts based on your balances across the accounts and then make a separate payment from each account.
9. What is the necessity of providing the UTR Number to GSTN and within what duration must a taxpayer upload it?
UTR will be used for reconciling the NEFT/RTGS transaction with the RBI. UTR has to be linked if the payment status has not been updated on the GST Portal within 2 hours of making the payment. You can link the UTR by opening your NEFT/RTGS Challan available under Challan History. The option to Link UTR will be there on the landing page of the NEFT/RTGS Challan.
10. What should be done in case I have misplaced the Unique Transaction Reference (UTR)?
Contact the customer care of your bank to get the UTR.
11. Which banks would come under NEFT/RTGS Mode?
The list of bank branches participating in the NEFT system is available on the website of the Reserve bank of India. https://rbi.org.in/scripts/Bs_viewcontent.aspx?Id=112
12. How many NEFT transactions can be made per day?
There is no limit imposed by GST. However, there may be a limit on transactions imposed by your bank so do check the limit with your bank.
13. Can taxpayer deposit DD or cash in case of NEFT/ RTGS?
No. In case of NEFT/RTGS mode of payment, only cheques are allowed.
Track Payment Status
1. How can a taxpayer can get information regarding the status of payment/s made?
Taxpayers will be intimated regarding the payment status by SMS, E-mail and the same will also be updated on the GST Portal. In the pre-login mode, taxpayers can track their payment/s using the Track Payment Status facility on the GST portal under Services > Payments > Track Payment Status
In the post-login mode, taxpayers can access their Challan History under Services > Payments > Challan History
1. What is the procedure for unregistered persons to deposit any tax/penalty amount?
Unregistered persons can generate a Challan against the temporary ID allotted to them.
2. Is payment by book adjustment or debit to export scripts is allowed?
No, it is not allowed to make payment by book adjustment or debit to export scripts.
3. My GSTIN is registered in Delhi. Can I make a GST payment in any other state other than Delhi?
There are no geographical restrictions on banks for payments. You can make a GST payment in any other state even when your GSTIN is registered in a different state.
4. What will be the payment date if transaction is made between 8:01 PM to 12:00 Mid-night?
Transaction date will be the same as the payment date if the transaction is made between 00:00:01 hours to 23:59:59 hours (12:00:01 AM to 11:59:59 PM)
5. If a taxpayer enters the wrong GSTIN and the amount is also debited from his account, then how will he/she get credit of the debited amount or will he/she get the amount back from the department?
Since the amount has already been credited to the GSTIN mentioned, it cannot be refunded. Therefore, taxpayers must ensure they enter the correct GSTIN at the time of generating the Challan.
6. If any amount is paid in excess by the taxpayer, then how can it be claimed? Will the taxpayer have to apply for a refund?
Yes, a taxpayer has to file a refund application for the excess amount. A taxpayer can also choose to let the funds remain in the Electronic Cash Ledger as the funds can be used to discharge upcoming liabilities in the subsequent tax period/s.
7. How can I make payments under the GST Act for the dues related to previous State/CST Act?
The dues related to the previous regime cannot be paid at the GST Portal. Pay your dues under the existing Acts using the appropriate methods. In case of any doubt or query, get in touch with your jurisdictional tax official for the same.
8. How to make Tax Deducted at Source (TDS) payments for works contracts?
There is a separate return for TDS (GSTR 7) where all the invoices need to be uploaded on which TDS has been deducted. Debiting the Cash/Credit ledger under appropriate heads at the time of filing the TDS Return (GSTR 7) will suffice.
9. Can a third party make payments on behalf of a taxpayer?
Yes, a third party can make payments on behalf of a taxpayer. The third party can make payments by mentioning the correct GSTIN against which the payment needs to be made.