Key Takeaways
- GST payments are made only through challans generated on the GST portal (Form GST PMT-06); physical challans are not accepted
- Five payment modes available: net banking, UPI, NEFT/RTGS, credit/debit card, and over-the-counter (OTC limited to Rs 10,000)
- Every challan expires in 15 days from generation (Rule 87(2), CGST Rules)
- Payments credit to your Electronic Cash Ledger (Section 49, CGST Act) under separate minor heads for tax, interest, penalty, fee, and others
- ITC utilization follows a mandatory sequence: exhaust IGST credit first, then CGST and SGST in any order (Rule 88A, February 2026 portal update)
How do you pay GST online in India? Generate a challan in Form GST PMT-06 on gst.gov.in under Services > Payments > Create Challan. Enter amounts under CGST, SGST/UTGST, IGST, and Cess heads, select a payment mode (net banking, UPI, NEFT/RTGS, or card), and complete payment. The amount credits instantly to your Electronic Cash Ledger under Section 49 of the CGST Act, 2017.
Why GST Payments Work Differently from Income Tax
GST does not use a single challan number that you fill in and hand to a bank teller. Every rupee you pay flows through the GST portal's Electronic Cash Ledger. You generate a digital challan, pay through it, and the portal auto-credits the amount to the correct ledger head. This ledger is then debited when you file your GSTR-3B.
There's no separate "payment" step after filing. When you file GSTR-3B, the portal first utilizes available ITC from your Electronic Credit Ledger, then debits remaining liability from your Electronic Cash Ledger. If your cash ledger doesn't have enough balance, you create a challan mid-filing to top it up.
How to Create a GST Challan (Step-by-Step)
You can create a challan with or without logging in. The pre-login option is useful when you need to deposit tax quickly without navigating through the return filing workflow.
