Steps by Step Guide to Make GST Payment, Tax Payment in GST 2021
Steps by Step Guide to Make GST Payment 2021: Tax Payment in GST Regime, Steps to Make GST Tax Payment at GST Portal i.e gst.gov.in, GST Payment procedure.||Steps by Step Guide to Make GST Payment 2021: Tax Payment in GST Regime, Steps to Make GST Tax Payment at GST Portal i.e gst.gov.in, GST Payment procedure.||Steps by Step Guide to Make GST Payment 2021: Tax Payment in GST Regime, Steps to Make GST Tax Payment at GST Portal i.e gst.gov.in, GST Payment procedure.||Steps by Step Guide to Make GST Payment 2021: Tax Payment in GST Regime, Steps to Make GST Tax Payment at GST Portal i.e gst.gov.in, GST Payment procedure.||Steps by Step Guide to Make GST Payment 2021: Tax Payment in GST Regime, Steps to Make GST Tax Payment at GST Portal i.e gst.gov.in, GST Payment procedure.||Steps by Step Guide to Make GST Payment 2021: Tax Payment in GST Regime, Steps to Make GST Tax Payment at GST Portal i.e gst.gov.in, GST Payment procedure.

Make GST Payment Guide
- Electronic tax liability register shall be maintained on the Common Portal and all amounts payable shall be debited to the said register
- Electronic credit ledger or electronic cash ledgers hall be maintained and any liability paid through these ledgers will be credited to Electronic tax liability ledger
- Amount payable to wards TDS/TCS shall be only through electronic cash ledger
- Extent of relief given by the appellate authority shall be credited to Electronic tax liability
- Every claim of input tax credit shall be credited to the Electronic credit Ledger
- Amount to the extent of the refund claim shall be debited in the Electronic credit ledger / Electronic cash ledger as the case may be. If the refund so filed is rejected, either fully or partly, the amount debited shall be re-credited
- Challan will be generated through common portal for purpose of depositing the amount to electronic cash ledger which will be valid for 15 days
Video Guide for making GST Payment
GST Payment Status
What is Electronic credit ledger?
What is Electronic cash ledger?
Electronic cash ledger is a register to be maintained in the common portal of GST for each registered taxable person in Form GST PMT-3 to record deposit of tax, interest, penalty and other amounts, utilization thereof and refund.Manner of payment of Tax
Deposit can be made through- Internet Banking through authorized banks;
- Credit card or Debit card after registering the same with the Common Portal from authorized bank
- National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank;
- Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft
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Online GST Payment Procedure, Tax payment under GST
How do I make the GST payment in pre-login mode?
To make the GST payment in pre-login mode, perform the following steps:- Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
- Click the Services > Payments > Create Challan command.
- The Create Challan page is displayed. In the GSTIN/UIN/TRPID/TMPID field, enter your GSTIN.
- In case UN Bodies, Embassies, Government Offices or Other Notified persons wants to create a Challan in pre-login, they need to provide Unique Identification Number (UIN).
- In case Tax Return Preparers wants to create a Challan in pre-login, they need to provide Tax Return Preparer Identification Number (TRPID).
- In case unregistered dealer having temporary ID wants to create a Challan in pre-login, they need to provide Temporary Identification Number (TMPID).

- a. In the Payment Modes option, select the E-Payment as payment mode.
- b. Click the GENERATE CHALLAN button.


- a. In the Payment Modes option, select the Over the Counter as payment mode.
- b. Select the Name of Bank where cash or instrument is proposed to be deposited.
- c. Select the type of instrument as Cash/ Cheque/ Demand Draft.
- d. Click the GENERATE CHALLAN button.
