Quick Answer
Pay GST online at gst.gov.in → Services → Payments → Create Challan. Enter your CGST / SGST / IGST / Cess amounts, choose a mode (net-banking, UPI, card or NEFT/RTGS) and pay — the amount is credited to your Electronic Cash Ledger, from which you offset liability while filing GSTR-3B. Monthly filers pay by the 20th of the next month; QRMP taxpayers pay months 1 & 2 via PMT-06 by the 25th.
Monthly (GSTR-3B) 20th
QRMP (PMT-06) 25th
Challan validity 15 days
Late interest 18% p.a.
Step by step
How to Pay GST Online on the Portal
GST payment is challan-based. You generate a challan on the portal, pay it, and the credit reflects in your ledger. The five steps below apply to every registered taxpayer.
Logingst.gov.in with your GSTIN
→
Create ChallanPayments → enter CGST/SGST/IGST
→
PayNet-banking / UPI / card / NEFT
→
CINBank confirms payment (CIN)
→
OffsetUse cash ledger in GSTR-3B
- Login to gst.gov.in with your GSTIN, or use Services → Payments → Create Challan for pre-login (guest) access.
- Create Challan (PMT-06) — enter the tax amounts under each head: CGST, SGST/UTGST, IGST and Cess, with the further split of tax / interest / penalty / fee.
- Select a payment mode and generate the challan — a CPIN (Common Portal Identification Number) is created, valid for 15 days.
- Complete the payment; on success the bank returns a CIN (Challan Identification Number) as proof.
- The amount hits your Electronic Cash Ledger — net-banking/UPI/card are near-instant, NEFT/RTGS credits within a couple of hours. Offset your liability in GSTR-3B.
Paying is not the same as filing
Depositing money in the Electronic Cash Ledger does not discharge your liability on its own. The tax is treated as paid only when you offset it in GSTR-3B. Money sitting unused in the cash ledger while a return is unfiled still attracts interest and late fee.
Deadlines
GST Payment Due Dates
When you pay depends on whether you file monthly or under the QRMP scheme (Quarterly Return, Monthly Payment — for taxpayers with turnover up to ₹5 crore).
| Taxpayer / form | Frequency | Due date |
|---|---|---|
| Monthly GSTR-3B | Monthly | 20th of next month |
| QRMP — months 1 & 2 (PMT-06) | Monthly | 25th of next month |
| QRMP — quarter-end GSTR-3B | Quarterly | 22nd / 24th of month after quarter |
| Composition (CMP-08) | Quarterly | 18th of month after quarter |
QRMP quarterly GSTR-3B is due 22nd (Category-X states) or 24th (Category-Y states). Monthly filers pay tax together with the 3B.
Under QRMP, months 1 and 2 are paid with a simple PMT-06 challan — either the Fixed Sum Method (35% of the last quarter's cash tax, or 100% of the last month's if you filed monthly) or the Self-Assessment Method (actual tax for the month). The balance is settled with the quarterly GSTR-3B.
Not sure whether you are on monthly or QRMP filing? Let us set your calendar.
Talk to a GST Expert →Ways to pay
GST Payment Modes
| Mode | Best for | Credit time |
|---|---|---|
| Net banking (e-payment) | Most taxpayers · 20+ authorised banks | Immediate |
| UPI | Small / mid amounts | Immediate |
| Debit / credit card | Small / mid amounts | Immediate |
| NEFT / RTGS | Large amounts · any bank | ~2 hours |
| Over-the-counter (cash/cheque/DD) | Up to ₹10,000 per challan | On clearing |
OTC is capped at ₹10,000 per challan per tax period (does not apply to departmental / recovery payments). NEFT/RTGS is done from your own bank quoting the challan.
Where the money sits
Electronic Cash Ledger vs Credit Ledger
The portal maintains three ledgers. Understanding the difference avoids paying tax you could have offset with credit.
Cash
Electronic Cash Ledger
- Funded by GST challan payments (PMT-06)
- Split into CGST, SGST/UTGST, IGST & Cess
- Used to pay tax, interest, late fee & penalty
- Excess balance is refundable
vs
ITC
Electronic Credit Ledger
- Built from eligible Input Tax Credit (GSTR-2B)
- Can pay tax only — not interest or late fee
- Set-off order: IGST → CGST → SGST
- Blocked credits under Section 17(5) excluded
TaxClue Insight
Always exhaust eligible ITC in the Electronic Credit Ledger before topping up the cash ledger — you only ever pay in cash the tax that ITC cannot cover, plus any interest, late fee or RCM liability (which must always be paid in cash).
Delays cost money
Interest & Late Fee on Delayed GST Payment
- Interest — 18% p.a. under Section 50 on the net tax paid late, from the day after the due date until payment.
- Interest — 24% p.a. where excess or wrongly-availed ITC is utilised.
- Late fee for delayed GSTR-3B: ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, capped by turnover slabs. See GST late fee.
Interest on ₹1,00,000 paid 30 days late
Tax paid late₹1,00,000
Rate (Sec 50)18% p.a.
Days30
Interest≈ ₹1,479
Nil GSTR-3B filed 30 days late
Late fee / day₹20
Days30
InterestNil (no tax)
Late fee₹600
Before you pay
GST Payment Checklist
- Correct GSTIN & tax period
- Tax split across CGST/SGST/IGST/Cess
- ITC in credit ledger applied first
- Challan (PMT-06) generated
- Payment mode chosen
- CPIN noted (valid 15 days)
- CIN saved as proof
- Cash ledger balance verified
- Liability offset in GSTR-3B
- RCM liability paid in cash
Want your challans, ITC set-off and returns handled every month?
Get GST Return Filing →Government sourcesGST payments & challans: gst.gov.in · CBIC: cbic-gst.gov.in · Interest: Section 50, CGST Act 2017 · QRMP / PMT-06: Notification 82/2020-CT & Circular 143/13/2020-GST
People also ask
GST Payment — Frequently Asked Questions
How to pay
How do I pay GST online on the GST portal?
Go to gst.gov.in → Services → Payments → Create Challan. Log in with your GSTIN (or use guest access), enter the tax amounts under CGST, SGST/UTGST, IGST and Cess, choose a payment mode (net-banking, UPI, card or NEFT/RTGS) and complete the payment. A CPIN is generated at challan creation and a CIN is returned by the bank on successful payment. The amount is credited to your Electronic Cash Ledger, from which you offset your liability in GSTR-3B.
What is a GST challan (PMT-06)?
Form GST PMT-06 is the payment challan used to deposit tax, interest, late fee or penalty into the Electronic Cash Ledger. You create it on the portal by entering amounts under each tax head; it generates a CPIN valid for 15 days and, once paid, a CIN as proof. Under QRMP, PMT-06 is also used for the monthly payments in months 1 and 2 of a quarter.
What is a CPIN and a CIN in GST payment?
CPIN (Common Portal Identification Number) is a 14-digit number generated when you create a GST challan, before payment — it is valid for 15 days. CIN (Challan Identification Number) is generated after the bank successfully processes the payment and is your receipt that the tax has been paid. Save the CIN for your records.
Can I pay GST without logging in?
Yes, for many payments. Go to gst.gov.in → Services → Payments → Create Challan and enter your GSTIN or a temporary/demand reference number. Pre-login (guest) challan creation is allowed for regular payments and demand payments; you do not always need to sign in to generate and pay a challan.
Due dates
What is the GST payment due date?
For monthly filers, GST is paid together with GSTR-3B by the 20th of the following month. Under the QRMP scheme, tax for months 1 and 2 of a quarter is paid via PMT-06 by the 25th of the next month, and the balance is settled with the quarterly GSTR-3B (due 22nd or 24th of the month after the quarter). Composition taxpayers pay quarterly via CMP-08 by the 18th.
When do QRMP taxpayers pay GST?
QRMP taxpayers file GSTR-3B quarterly but pay tax monthly. For the first two months of each quarter, pay via a PMT-06 challan by the 25th of the following month using either the Fixed Sum Method (35% of last quarter's cash tax) or the Self-Assessment Method (actual tax). The remaining tax is paid with the quarterly GSTR-3B.
What is the Fixed Sum Method under QRMP?
Under the Fixed Sum Method (FSM), a system-generated PMT-06 challan lets you pay 35% of the net cash tax paid in the previous quarter (or 100% of the tax paid in the last month if you filed monthly). It is a convenient default for months 1 and 2 of the quarter; any shortfall is adjusted in the quarterly GSTR-3B.
Modes
Can I pay GST via UPI or credit card?
Yes. The GST portal supports UPI and debit/credit card payments in addition to net banking. UPI, cards and net banking credit the Electronic Cash Ledger almost immediately, which makes them convenient for small and mid-size payments. Large amounts are usually paid by NEFT/RTGS.
How do I pay GST via NEFT or RTGS?
Choose NEFT/RTGS while creating the challan; the portal generates a mandate with the beneficiary details and the CPIN. Make the NEFT/RTGS transfer from your bank quoting that mandate. The payment typically credits the Electronic Cash Ledger within about two hours. NEFT/RTGS is preferred for large amounts and works from any bank.
Is there a limit on cash / over-the-counter GST payment?
Yes. Over-the-counter payment (cash, cheque or demand draft at an authorised bank) is capped at ₹10,000 per challan per tax period. Above that you must pay electronically (net banking, UPI, card or NEFT/RTGS). The OTC limit does not apply to payments made by government departments or under recovery proceedings.
Cash ledger
What is the Electronic Cash Ledger?
The Electronic Cash Ledger is your GST wallet on the portal. Every challan payment goes here, split into CGST, SGST/UTGST, IGST and Cess. From it you pay tax, interest, late fee and penalty while filing returns. Any excess balance after discharging liability can be claimed as a refund or carried forward.
What is the difference between the cash ledger and the credit ledger?
The Electronic Cash Ledger holds money you deposit via challan and can pay any liability — tax, interest, late fee or penalty. The Electronic Credit Ledger holds your eligible Input Tax Credit and can be used to pay tax only, not interest or late fee. Always use available ITC from the credit ledger first, then top up cash for the balance.
Can I get a refund of excess balance in the cash ledger?
Yes. Any unutilised balance lying in the Electronic Cash Ledger after you have discharged your liabilities can be claimed as a refund by filing Form RFD-01 on the portal, or you can leave it to be adjusted against future liability.
Interest & late fee
What interest applies if I pay GST late?
Interest of 18% per annum under Section 50 applies on the net tax paid after the due date, calculated from the day after the due date until the date of payment. A higher 24% per annum applies where excess or wrongly-availed input tax credit has been utilised. Interest must always be paid in cash from the Electronic Cash Ledger.
What is the late fee for delayed GST payment?
Late fee attaches to the return, not the payment itself. For a delayed GSTR-3B it is ₹50 per day (₹25 CGST + ₹25 SGST), reduced to ₹20 per day (₹10 + ₹10) for a nil return, subject to turnover-based caps. Interest at 18% p.a. on the tax is separate and additional.
Does paying into the cash ledger stop interest and late fee?
No. Merely depositing money in the Electronic Cash Ledger does not discharge your liability. Tax is treated as paid only when it is offset against liability in GSTR-3B, so interest and late fee keep accruing until the return is actually filed. Pay and file on time to stop them.
General
Did GST 2.0 change how GST is paid?
No. The GST 2.0 rationalisation effective 22 September 2025 restructured goods and services into a two-slab system (5% and 18%, with a 40% demerit rate) and removed most 12% and 28% slabs, but it did not change the payment mechanism. Challans, PMT-06, the Electronic Cash Ledger, due dates and modes all continue as before.
If you would rather not do it yourself
Related TaxClue services
GST Return FilingMonthly/quarterly GSTR-1 & 3B with challan creation and ITC set-off, done for you.See the service →GST RegistrationGet your GSTIN online so you can start paying and filing GST.See the service →ITC ReconciliationMaximise credit-ledger set-off before you pay any tax in cash.See the service →Composition SchemeQuarterly CMP-08 payment and annual GSTR-4 for composition taxpayers.See the service →
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