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GST Payment & Challan Guide

Step-by-step instructions to generate GST Challans and complete payments through the official GST portal.

Official GST Payment Portal

9-Step GST Payment Flow

A visual path to help you navigate through the GST challan generation and payment process, including reason selection.

1

Access Website

Visit the official portal www.gst.gov.in.

2

Create Challan

Navigate to Services > Payments > Create Challan (Pre or Post login).

3

Enter GSTIN

Type your GSTIN/Temporary ID and solve the captcha to proceed.

4

Reason for Challan

Select 'Monthly payment for quarterly return' (M1/M2) or 'Any other payment'.

8

Complete Payment

Authorize the transaction through Bank gateway or UPI apps.

7

Generate CPIN

Generate the 14-digit CPIN (Valid for 15 days from date of issue).

6

Choose Mode

Select E-Payment (Net Banking/Card), NEFT/RTGS, or OTC.

5

Fill Tax Details

Input amounts for IGST, CGST, SGST, Cess, Interest, or Fee.

9

Download CIN

Download the final Challan Receipt (CIN) for your records.

Introduction to GST Payment

GST must be paid by any registered person on a monthly or quarterly basis depending on their scheme. The payment is made by generating a challan in Form GST PMT-06 on the common portal.

PMT-06

Challan form for generating payment demands.

15-Day Validity

Generated CPIN is valid for 15 days only.

GST Tax Heads

IGST Integrated Goods & Services Tax
CGST Central Goods & Services Tax
SGST State Goods & Services Tax
Cess Compensation Cess

GST Payment Deadlines

Monthly Filers (GSTR-3B) 20th of next month
QRMP (Monthly Tax) 25th of next month
Composition Scheme 18th after Quarter

Dates may vary based on government notifications and state-specific extensions.

Interest & Late Fees

  • • 18% Interest p.a. on delayed tax payments.
  • • Late Fees: ₹50/day (for non-nil) or ₹20/day (for nil) returns.