Everything about GST Challan Generation in 2021

Once the Input Tax Credit (ITC) is adjusted, the taxpayer needs to pay the balance GST amount to the Government. To complete the payment, the first one needs to do GST Challan generation from the official GST portal of the Government on https://www.gst.gov.in/.

Then the amount displayed on the portal needs to be paid through different payment modes like internet banking, NEFT, debit/credit card, or cash at the bank branch.

Below is the complete tutorial on ‘How GST challan generation can be done without logging in or not logging into GST Portal.’

How GST challan generation can be done without logging in to GST Portal

Step 1- Type ‘https://www.GST.gov.in/,’ and you will be directed to the official GST portal.

Step 2– Click on Services- Payments- Create Challan option as mentioned below.

Step 3- When the ‘Create Challan’ page is displayed, type your GSTIN number in the GSTIN/UIN/TMPID section.

*Note

  1. For UN Bodies, Embassies, Government offices, or any other notified person for pre-login challan generation, one needs to submit the Unique Identification Number (UIN).
  2. Dealers who are unregistered and have temporary ID must submit their Temporary Identification Number (TMPID).
  3. Professional taxpayers who want to generate a pre-login challan need their Tax Return Preparer Identification Number (TRPIN).

Step 4- Fill the captcha section with the characters shown in the image and click to proceed.

Step 5- Next in the Tax liability grid, the payment details must be filled in, and select the ‘Mode of Payment.’

Step 6- After the payment mode is selected, the OTP authentication field appears. Provide the registered mobile number with GSTIN/UIN/TRPID/TMPID mentioned above.

Step 7- Click on the proceed button.

Step 8- Once the OTP verification is done, the generated challan will be displayed that can be downloaded by clicking on the Download button and can be further taken to the option Make payment.

How GST Challan generation can be done after logging in to GST Portal

Step 1- Visit https://www.gst.gov.in/ and log in with a valid username and password.

Step 2- On the Dashboard, click on the Services-Payments-Create Challan option.

Step 3- Fill in the Tax Liability Details and select the mode of payment.

*Note

  1. If you are not aware of the value of your tax liability, then you can also utilize the E-Tax liability Ledger, or you can enter any irrespective amount of cash that would get updated in the Electron Cash Ledger can be used later.
  2. The respective amount enter for Major Heads (CGST/IGST/UTGST, Cess) or Minor Heads (Tax, Penalty fee, Interest, and others) can only be utilized for that liability. Utilization of one head cannot happen for the other head.

Step 4- Once the tax liability grid is filled, select the mode of payment from the Payment Modes option and fill in the necessary details required.

Step 5- Once all the payment details are updated, the generated challan can be saved or directly generated for the payment. Once the challan is generated, the Unique Reference Number for the saved challan will be generated.

*Note

  1. Only ten challans would be saved at any point in time.

Step 6- Once the e-challan is generated, payments can be made using Generated Challan Pin (CPIN). To pay off the saved challans, one needs to retrieve them from Services-Payments-My Saved Challans.

Step 7- The generated challan gets displayed on the Dashboard, and that can be downloaded by clicking on the Download button, and further, it can be used by clicking on the Make Payment option.

FAQs

  1. Are manual challans applicable as allowed currently under the existing VAT Regimes?

Manual or Physical are not allowed for Filling GST or ITR and don’t fall under GST Regime. Only GST challans generated online in the GST Portals are only applicable.

  1. What are CPIN, CIN, and BRN?

They stand for-

  • CPIN- Common Portal Identification Number
  • CIN- Challan Identification Number
  • BRN- Bank Reference Number
  1. How long is CPIN valid? What happens if it expires?

CPIN is valid for 15 days. Once the CPIN is expired, you cannot make a GST Payment, and the date of expiry of the GST challan would be mentioned above for taxpayers’ convenience.

  1. I have a generated Challan for making payment. Can I cancel the same?

It is not possible. You cannot cancel any challan for any payment on the GST Portal.

Conclusion

The GST challan generation is essential for GST payment and filing of ITR. There are two ways of GST generation- one via logging into GST Portal and the other through non-logging into GST Portal.