GST Payment Online: Challan, Net Banking, UPI, NEFT and RTGS
GST payments are deposited into the electronic cash ledger through a challan generated on the official GST portal. Under Section 49 of the CGST Act and Rule 87 of the CGST Rules, the electronic cash ledger is maintained in FORM GST PMT-05, while the taxpayer generates the payment challan in FORM GST PMT-06.
Open Official GST PortalHow to Pay GST Online
- Open the GST portal. Visit the official GST portal. A challan can be created through Services → Payments → Create Challan. The portal also permits pre-login challan creation for eligible payment situations.
- Enter GSTIN or other permitted ID. If creating a challan before login, provide the valid GSTIN or other ID accepted by the portal. If logged in, open the payment section from the taxpayer dashboard.
- Enter the amount to be deposited. Allocate the amount under the relevant IGST, CGST, SGST/UTGST and Cess heads and, where applicable, tax, interest, penalty, fee or other amount.
- Choose the payment mode. Select the payment option available for the taxpayer: e-payment, over-the-counter, or NEFT/RTGS. E-payment options may include net banking, credit/debit card and BHIM UPI where enabled.
- Generate the challan. Generate FORM GST PMT-06. The portal creates a CPIN (Common Portal Identification Number) for the challan.
- Complete payment within validity. A CPIN is normally valid for 15 days. If the challan expires before payment, generate a fresh challan.
- Confirm successful payment. After successful payment, the bank generates a CIN (Challan Identification Number). The amount is then credited to the electronic cash ledger after confirmation.
- Check challan history and ledger. Logged-in taxpayers can use the payment/challan history and electronic cash ledger facilities to verify payment status and available balance.
GST Payment Modes
| Payment mode | Current position | Key point |
|---|---|---|
| Net Banking | E-payment through an authorised bank | The taxpayer is redirected to the selected bank's net-banking facility. Successful confirmation updates the GST payment status and cash ledger. |
| Credit / Debit Card | Available under e-payment where enabled on the GST portal | The GST portal states that supported Indian-issued cards may be used where this facility is enabled for the relevant State/UT. |
| BHIM UPI | Available where enabled | UPI payment is available for supported UPI IDs through the portal's enabled e-payment facility. |
| NEFT / RTGS | Permitted from a bank | Generate the challan and follow the portal/bank instructions for NEFT/RTGS. Credit is reflected after banking-system confirmation. |
| Over the Counter | Through an authorised bank | Generally limited to ₹10,000 per challan per tax period, payable by cash, cheque or demand draft, subject to statutory exceptions. |
Over-the-Counter GST Payment Limit
Rule 87 generally permits over-the-counter payment through an authorised bank for deposits up to ₹10,000 per challan per tax period by cash, cheque or demand draft. The rule contains exceptions, including specified deposits by Government Departments and certain deposits or recoveries handled by authorised officers.
CPIN, CIN and BRN Explained
| Reference | Meaning | Purpose |
|---|---|---|
| CPIN | Common Portal Identification Number | Created when a GST challan is successfully generated. It normally remains valid for 15 days. |
| CIN | Challan Identification Number | Generated by the bank after successful payment and acts as confirmation of payment. |
| BRN | Bank Reference Number | The bank's transaction reference for the payment against the challan. |
Electronic Cash Ledger and GST Payment
Amounts deposited through FORM GST PMT-06 are credited to the taxpayer's electronic cash ledger maintained in FORM GST PMT-05. Under Section 49 of the CGST Act, the balance in the electronic cash ledger may be used for payment of tax, interest, penalty, fee or other amounts in the manner prescribed.
The electronic credit ledger is different from the electronic cash ledger. Eligible input tax credit in the electronic credit ledger is used only in accordance with the utilisation rules applicable to output tax and cannot be treated as a cash deposit for every type of liability.
Pre-Login GST Challan
The GST portal allows challan creation without logging in for supported cases. From the GST portal home page, go to Services → Payments → Create Challan, enter the valid GSTIN or other permitted identification, complete the required fields and generate the challan. Pre-login payment status can be checked through the portal's Track Payment Status facility.
GST Rates as on 1 September 2026
Following the 2025 GST rate rationalisation, the broad structure is centred on 5% and 18%, with a 40% special de-merit rate for specified supplies. The current notified goods schedules also include special rates of 3%, 1.5%, 0.25% and a 28% schedule for specified goods, while Nil/exempt treatment applies where specifically notified.
Nil / Exempt 0.25% 1.5% 3% 5% 18% 28% 40%
The applicable GST rate depends on the precise HSN/SAC classification, description, conditions and notification in force on the date of supply. The rate shown on a payment challan does not determine the legal classification of the supply.