How to Pay GST Online: Banks, UPI, Payment Gateways and Payment Methods Explained

Paying Goods and Services Tax (GST) online through the GST portal is the standard method for discharging tax liability in India. The portal supports multiple payment methods, including internet banking, debit and credit cards, Unified Payments Interface (UPI) and payment gateways, giving taxpayers flexibility in how they settle their dues.

Understanding how the payment process works and which methods are available helps businesses complete payments accurately and on time without errors that delay compliance.

How does GST online payment work? 

Registered taxpayers pay GST only if their output tax liability exceeds the available input tax credit (ITC). When ITC fully covers the liability, no additional payment is required. 

Otherwise, taxpayers deposit the required amount into the Electronic Cash Ledger through the GST portal and use it to pay tax, interest, penalty, fee or other dues while filing GST returns. Payments can be initiated either before or after logging into the GST portal. 

The workflow relies on two primary digital identifiers: 

• Common Portal Identification Number (CPIN): A unique 14-digit reference number generated as soon as a challan is created. It remains valid for 15 days.
• Challan Identification Number (CIN): A 17-digit number (14-digit CPIN + 3-digit bank code) generated by the bank or Reserve Bank of India (RBI) once the payment is successfully received. The CIN confirms that the payment has been successfully received by the authorised bank or RBI and credited to the Government account. Once the GST system receives the CIN, the amount is credited to the taxpayer's Electronic Cash Ledger.

How do you pay GST online?

Here’s how to make a GST payment online:

Step 1: Access the GST portal 

Visit the official GST portal. You can create a payment challan whether you choose to log in or proceed without logging in.

• Pre-Login: Go to Services > Payments > Create Challan. Enter your GSTIN / Temporary ID / Other ID and click Proceed.
• Post-Login: Log in with your credentials, go to Services > Payments > Create Challan (or click Create Challan directly from your Electronic Cash Ledger dashboard).

Step 2: Enter your tax amounts under appropriate heads

Enter the respective amounts required for making the payments under each Major Head (CGST, SGST/UTGST, IGST, CESS) and Minor Head (Tax, Interest, Penalty, Fee, Others). The total challan amount to be paid will automatically get calculated at the bottom.

Step 3: Choose payment mode and generate the CPIN

Select the payment mode suitable for you from the available categories. 

• E-payment: For real-time electronic payments via net banking, credit/debit card or BHIM UPI.
• National Electronic Fund Transfer (NEFT)/ Real Time Gross Settlement (RTGS): To pay via NEFT/RTGS from any bank account (requires selecting your remitting bank).

Click ‘Generate Challan’. (Note: In pre-login mode, you will be asked to re-enter your GSTIN/Other ID to confirm). A CPIN is generated.

Step 4: Complete the payment

• If e-payment was selected: Choose your payment gateway or bank channel, accept the terms and conditions and click ‘Make Payment’ to be redirected to your secure bank or UPI portal to authorise the transfer.
• If NEFT/RTGS was selected: Download the GST NEFT/RTGS Mandate Form, add the beneficiary details in your bank account and execute the transfer.

Step 5: Receive CIN & verify ledger credit

Once the payment has been successfully made, a CIN number is generated. The status of your payment on the portal becomes ‘Paid’ and the amount gets credited to your Electronic Cash Ledger immediately. Ensure you save or download the challan receipt in case of any returns filing or audit reconciliation purposes.

The challan remains valid for 15 days from the date of generation. If the payment is not completed within this period, a new challan must be generated.

What payment methods are available for GST payments? 

The GST portal supports the following online payment modes:

Net banking

Taxpayers can pay GST directly through the net banking facility of their bank. 

1. On the ‘Create Challan’ page, select ‘Net Banking’ as the mode of e-payment
2. Choose your bank from the authorised list on the portal, agree to the terms and click ‘Make Payment’. 
3. You will be moved to your bank’s payment page to complete the payment, then back to the GST portal with a success message. 

The CIN is generated and the amount is credited to your electronic cash ledger.

The following banks are authorised for internet banking payments on the GST portal:

NEFT or RTGS

Taxpayers can pay GST through NEFT or RTGS from any bank, including those not listed for internet banking on the GST portal. After generating the challan, the taxpayer downloads a mandate form and presents it to their bank with the payment instruction. The CIN is generated once the funds are received. This method is particularly useful for large value transactions.

Bharat Interface for Money (BHIM) UPI

UPI payments can be made through the payment gateway on the GST portal in States and Union Territories where the facility has been enabled.

After selecting BHIM UPI as the payment mode under e-payment, the taxpayer is redirected to the bank's page to enter their UPI ID (VPA). Depending on the payment gateway, an on-screen QR code may also be available for scanning and authorising the payment through a UPI-linked mobile app. The payment is processed in real time, after which the status is updated on the GST portal. 

Credit and debit cards

Taxpayers can make online payments using credit or debit cards (Visa, Mastercard, RuPay and Diners) through an integrated payment gateway. This facility is being rolled out state-by-state and is currently available in 28 States and Union Territories, with additional states being added progressively. Availability for your state can be confirmed on the GST portal.

• Under the e-payment mode on the GST portal, select Credit/Debit Card, choose the designated payment gateway/bank.
• Accept the terms and conditions.
• Proceed to enter your card details on the secure bank page to authorise the transaction. 
• Applicable transaction charges (if any) are displayed before redirecting to the payment portal.

How do you track and manage your electronic cash ledger?

Once your GST payment is credited, you can check your Electronic Cash Ledger by logging into the GST portal and navigating to Services > Ledgers > Electronic Cash Ledger. The ledger provides two useful views:

• Electronic Cash Ledger Balance: Displays the available balance under each Major Head (CGST, SGST/UTGST, IGST and Cess) and Minor Head in real time.
• Cash Ledger Detailed Report: Shows a transaction-wise history of deposits and debits, making it easier to track payments made through CINs and amounts utilised while filing GST returns.

If you deposit payments under a wrong Major or Minor Head, you don’t have to make a refund request immediately. Instead, file Form GST PMT-09 to transfer the balance to the appropriate head within the Electronic Cash Ledger before filing your return. 

Conclusion

Paying GST online becomes simple once you familiarise yourself with the challan process, payment options and the Electronic Cash Ledger. 

For businesses that handle GST payments and return filing regularly, TallyPrime helps simplify the entire process by streamlining challan management, payment tracking and ledger reconciliation, making GST compliance easier to manage. Try TallyPrime today to simplify your GST compliance.