How to create Challan in GST? Learn everything about challan and GST

To generate challan in GST, you need to know the steps to generate and use the GST Portal. The GST payments are available to do in online and offline portals.

You will find step-by-step instructions to create a challenge in GST and everything related to GST payment.

Making payments under GST in a nutshell

GST payment modes are generally the same for all taxpayers. If there is insufficient cash in the electronic cash ledger, the taxpayer would need to have the challenge to deposit cash into the cash ledger using the modes given below.

Let us have an overview about the types of Taxpayers-

 

Types of Tax Payers GSTR Filling
Regular Regular Taxpayers would need to use the PMT-06 challan to file GSTR-3B.
Quarterly The quarterly taxpayer opted for the QRMP scheme to deposit the tax two months before the quarter’s ending. You will need the PMT-6 challan and file GSTR-3B.
Composition If you have listed yourself for a composition scheme under GST, you will have to use the CMP-08 challan. This will provide you with a summary of the sales of your quarterly return.
Non-Taxpayers Non-taxpayers are not eligible to pay any tax or any sales or purchases during the tax period. So, they do not need to pay any GST or would not require any challan.

 

Tax payment modes that can be opted to pay GST payments

Businesses need to choose a method of GST payment for generating a GST Challan in the form of PMT-06. There are some factors like time availability, convenience, financial institution ing, and many more decides to choose the mode-

Here are the payment modes available on the GST portal-

  1. Online Mode
  • Via Net financial institution ing
  • Debit or Credit card

*Note

  1. Taxpayers are allowed to pay using this mode without logging into the GST portal
  2. Not all financial institutions are allowed to pay GST through online mediums. So, check for eligible financial institutions and clear your GST by instantly using a credit or debit card.
  3. When the GST payment is made, the cash ledger gets updated automatically, and hence if anyone is using the mode without logging in, they must finish the payment immediately.

 

  1. Offline Mode
  • Cheque, Demand Draft, Cash need to be deposited on the counter.
  • Via NEFT or RTGS.

*Note

  1. One can choose cheque, DD, Cash, RTGS any mode as per their suitability.
  2. This mode can be used as an alternative if the taxpayer’s financial institution does not reflect the net banking/card payment mode.
  3. Once the taxpayers are done with their GST payment with or without logging in into the portal; they need to take out a printout of the form, fill in the required details, sign and deposit it to the financial institution to complete payment.
  4. In the case of depositing in the counter, the process takes a day or two; the updated amount reflects after.
  5. The maximum amount that the taxpayer can pay through a financial institution is Rs. 10,000, and after that, they need to look for another model.
  6. If the taxpayer chooses to pay via NEFT/RTGS, then the steps are a bit different, and they need to do-
  • Print out of the challan
  • Fill and sign the necessities
  • Submit to the bank

Then the bank will provide a generated UTR number in some time, then-

  • Login to GST portal
  • Link the UTR number with the challan
  • Wait for the electronic ledger to get updated

How to generate challan in GST?

The way to generate challan in GST are-

  1. Generating Challan before Login

Step1- In the GST portal’s dashboard, click on the Services- Payments- Create Challan option.

Step2- Put the GSTIN or ID of the taxpayer followed by Captcha

Step 3- Enter the CGST, SGST, IGST as required, and then choose the relevant payment mode.

Step 4- Re-enter the GSTIN/other ID and click proceed

Step 5- Click on the Download to download the generated challan       

Conclusion

With the onset of GST, the tax payment has become easy and can be done online and offline. Above you will find how to create challan in GST and fillings of GST that different types of taxpayers require.

FAQs

  1. If I misplace my printout of challan, whom should I contact to get a duplicate one?

You will find it in the Dashboard- Services- Payments- Challan history section in the GST portal.        

  1. Can a taxpayer issue one cheque or DD for multiple challans?

NO, every challan needs a different cheque or DD to be issued separately.

  1. Can I make a GST payment through a physical challan?

NO, challans generated through the GST portal (www.gst.gov.in) are only valid and acceptable.

  1. What to do if I have generated an offline challan but now wish to make an online payment?

Offline challan cannot be used for making online payments, and in that case, you need to generate a new challan and use the E-payment mode to make the payment.