Module Objectives

After completing this module, you will learn to:

  • Create a challan
  • View a Saved Challan
  • Use the Electronic Cash Ledger (ECL)
  • Make online payments using

⇒ Internet Banking

⇒ Credit/Debit Card

  • Make payments using NEFT & RTGS
  • Make Over the Counter payments at authorised bank branches

Some Highlights

Online Payments

Payments

Every registered taxpayer under the Goods and Services Tax (GST) Law is liable to pay GST on supply of goods and services.

A taxpayer can make Online, NEFT/ RTGS or Over The Counter (OTC) payments for GST. Once the payments are made by the taxpayer, the receipts are credited to the Electronic Cash Ledger. The balance in the Electronic Cash Ledger can be utilized by the taxpayer to make payments for IGST, CGST, SGST and Cess liabilities.

In this presentation, you will learn to make GST payments as a taxpayer

Modes

Payment Modes

Payments Mode

Making Payments: Challans

  • A GST challan can be defined as the specific format used for making payments under the GST regime, e.g., depositing goods & services tax, interest on overdue tax,  penalties, & othersChallan
  • Single challan for SGST, CGST, & IGST payments (including cess)
  • Challan for making GST Payments are generated online
  • GST challans are created online
    • Pre login mode – challan cannot be saved
    • Post login mode – All saved challans are available for up to 7 days

Payments: My Saved Challans

  • Before generation of Challan, it will be in My Saved Challans & after generation it will be Challan History.
  • Challans can be saved & edited for a maximum of 7 days after which they are purged by the system
  • At any point of time, there can be only 10 challans saved
  • Once a challan is generated, it is valid for 15 days

Making Payments: Challans

  • You can make GST payments online through e-Payment

• Internet Banking
• Credit/Debit Card

For online payments – bank name to be mentioned after generating challan therefore will not be shown on challan

  •  You can also make the payments using

• NEFT & RTGS
• OTC at authorized banks (up to INR 10,000 per challan per tax period)

For OTC, NEFT, & RTGS – bank name must be mentioned before generating challan
therefore will be shown on challan

Create Challan and My Saved Challan: Demonstration

Demonstration

Create Challan Screenshot

Create Challan Screenshot

Creating a Challan (E-Payment)

Precondition: Valid GSTIN or Temporary ID

Creating a Challan

Creating a Challan (NEFT/RTGS)

Precondition: Valid GSTIN or Temporary ID + Bank Name

Creating a Challan Creating a Challan (NEFT/RTGS): Mandate Form

Mandate Form

Creating a Challan (Over the Counter)

Precondition: Valid GSTIN or Temporary ID + Bank Name

Over the Counter

Creating a Challan – Reference Screenshot of Generated Challan

Generated Challan

Payments: My Saved Challans

Challans

Payments: My Saved Challans

Challan 2

Online Payments: Internet Banking

Precondition 1: Challan with e-Payment has been generated

Precondition 2: Taxpayer has net banking facility with authorized bank

Precondition 3: Challan should be valid at the time of tendering the payment

Online Payments: Internet Banking

Bank internet

Online Payments: Credit/Debit Card

Precondition 1: Challan with e-Payment has been generated

Precondition 2: Taxpayer has valid credit/debit card

Precondition 3: Challan should be valid at the time of tendering the payment

Online Payments: Credit/Debit Card

Credit Debit Card

Online Payments: Failure

Failure

Other Payment Methods: Over the Counter (OTC)

Precondition 1: Taxpayer’s selected OTC mode before generating challan

Precondition 2: Challan should be valid at the time of tendering the payment

Other Payment Methods: Over the Counter (OTC)

Over the Counter 2

Other Payment Methods: NEFT & RTGS

Precondition 1: Taxpayer’s selected NEFT/RTGS before generating challan

Precondition 2: Challan should be valid at the time of tendering the payment

Other Payment Methods: NEFT & RTGS

NEFT & RTGS

Make Online Payments and Track Payment Status: Demonstration

Demonstration

Payments: Tax Officials

  • During enforcement activities, tax officials can collect cash & deposit
  • payments over the counter in banks without any limit
  • Such cases are usually a result of a raid or surprise vehicle inspection
  • Tax Official’s can see pendency & collection of payments almost realtime in the Tax Official’s Interface Dashboard
  • Some payment related reports available to Tax Officials are:
    • Collection Target
    • Payments received to date
    • Payments pending

Module Summary

You have reached the end of the module, you should be able to:Module Summary

√ Create a challan and view saved Challans

√ Use the Electronic Cash Ledger (ECL)

√ Make online payments using

√ Internet Banking

√ Credit/Debit Card

√ Make payments

√ Using NEFT & RTGS

√ OTC payments

√ Track Payment Status

Important: Information Security Tips

  • Do not disclose any confidential account information like username, password, secret question/answer to anyone through a written note, phone, email or any other mode
  • Create strong passwords which are at least 8-15 characters in length and use letters, numbers, special characters, both upper & lower cases
  • Avoid saving your passwords in the system, especially on shared systems to avoid misuse of your account
  • Beware of social engineering attempts, no government official will ever ask you for your account credentials or OTP details
  • Be extremely cautious of emails asking you to click unknown URLs/suspicious links/attached files (especially .exe extensions)
  • Keep the provisional ID & password issued to you secure
  • OTPs should be kept confidential & only be used by the authorised persons
  • If you think your password has been compromised, change it immediately
  • If you suspect any unauthorized activity on your user account or any loss/leakage of data, please inform the GST Helpdesk immediately

Download Presentation (PPT) on GST Payments

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Category : Goods and Services Tax (4210)
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Tags : goods and services tax (2775) GST (2361)

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