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
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
Payment Modes
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, & others
- 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
Create Challan Screenshot
Creating a Challan (E-Payment)
Precondition: Valid GSTIN or Temporary ID
Creating a Challan (NEFT/RTGS)
Precondition: Valid GSTIN or Temporary ID + Bank Name
Creating a Challan (NEFT/RTGS): Mandate Form
Creating a Challan (Over the Counter)
Precondition: Valid GSTIN or Temporary ID + Bank Name
Creating a Challan – Reference Screenshot of Generated Challan
Payments: My Saved Challans
Payments: My Saved Challans
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
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
Online Payments: 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)
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
Make Online Payments and Track Payment Status: 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:
√ 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
