Government payment systems have changed substantially since the introduction of GST. For that reason, taxpayers should first identify whether the amount is a Chhattisgarh treasury / departmental payment or a GST liability. The two payment routes are not interchangeable.
Which payment portal should you use?
| Type of payment | Use this portal | What to check |
|---|---|---|
| Eligible Chhattisgarh Government treasury receipts, fees, taxes or departmental dues | Chhattisgarh e-Challan | Select the department and exact Head of Account shown on the official portal or stated in the demand/payment instructions. |
| GST tax, interest, penalty, fee or other GST amount | GST Portal | Generate the GST challan on the common portal. For registered taxpayers, use the applicable payment and electronic cash-ledger workflow. |
| Legacy VAT/CST or other pre-GST liability | Follow the current direction of the concerned Chhattisgarh department or assessment order | Check the assessment period, enactment, demand reference and Head of Account before making payment. |
How to pay through Chhattisgarh e-Challan
- Open the official Chhattisgarh e-Challan portal.
- Use the login or registration option required by the portal. The portal also provides user-ID and password-recovery facilities where applicable.
- Select the correct government department. The official department list includes Commercial Tax, Excise, Revenue and numerous other departments.
- Select the correct Head of Account. This is important because it determines the accounting classification of the government receipt.
- Enter the payer, period, purpose, identification number and amount exactly as required for the selected payment.
- Choose an available bank/payment mode displayed by the portal. Payment options can change, so rely on the options presented during the transaction.
- Review every challan field before authorising payment. Avoid using the browser Back button, refreshing the page or closing the payment window while the transaction is being processed.
- After successful payment, save or print the challan/receipt and retain the treasury reference, bank reference and other transaction details.
How to pay GST online
GST is administered through the common GST system. Under section 49 of the Central Goods and Services Tax Act, 2017, deposits towards tax, interest, penalty, fee and other permitted amounts are credited to the electronic cash ledger in the prescribed manner. Rule 87 of the Central Goods and Services Tax Rules, 2017 governs the electronic cash ledger and provides for generation of a challan in FORM GST PMT-06.
- Go to the official GST Portal and log in where login is required.
- Navigate to Services → Payments → Create Challan.
- Enter the amount under the appropriate tax, interest, penalty, fee or other heads.
- Select one of the payment modes currently made available by the GST Portal and generate the challan.
- Complete payment and verify that the amount is reflected correctly in the relevant GST ledger before using it to discharge liability.
Current legal and administrative basis
Chhattisgarh Treasury e-Challan
The Government of Chhattisgarh treasury website describes the traditional challan as the prescribed form for government payments under the Chhattisgarh Treasury Code. For the customized internet e-Challan mechanism, the official site specifically refers to Rules 64A and 64B of the Chhattisgarh Treasury Code, under which payments can be accepted through the internet and accounted for by banks to treasuries.
GST payments
GST payment is governed by the GST legislation rather than by a legacy state VAT/CST workflow. The principal provisions relevant to challan-based deposits are section 49 of the CGST Act, 2017 and rule 87 of the CGST Rules, 2017. Rule 87 provides for the electronic cash ledger and generation of FORM GST PMT-06 on the common portal.
Details to verify before payment
- Correct government department and Head of Account.
- Correct tax, fee, duty or payment purpose.
- Assessment period, financial year or other applicable period.
- GSTIN, TIN, registration number, demand number or other identifier where required.
- Payer name, address, mobile number and email address.
- Tax, interest, penalty, fee and other amount components.
- Bank/payment status before initiating any repeat transaction.
- Receipt, challan, CPIN/CIN or treasury/bank reference generated after payment, as applicable.
Payment debited but challan not updated?
The Chhattisgarh e-Challan portal provides e-Payment reports, including bank-wise and reconciliation-related reports. The portal's contact guidance states that discrepancies in payment/reconciliation and corrections to payment details should be taken up with the competent treasury authority; NIC is not the authority for correcting challan payment particulars.
For GST payments, check the transaction status and relevant electronic cash ledger on the GST Portal. Where the prescribed GST process provides a grievance or payment-status mechanism, use that official facility rather than making an immediate duplicate payment.
Official government links
- Government of Chhattisgarh e-Challan Portal
- What is e-Challan / Treasury Code information
- Chhattisgarh e-Challan Departments and Major Heads
- e-Payment Reports and Reconciliation Information
- Chhattisgarh e-Challan Contact / Reconciliation Help
- GST Common Portal
- CBIC GST Payment Rules
Frequently asked questions
Can I pay GST through the Chhattisgarh treasury e-Challan portal?
For ordinary GST liabilities, use the official GST common portal and its GST challan/payment workflow. Use the Chhattisgarh treasury portal only where the concerned state department or payment instruction specifically requires a treasury e-Challan.
Does the Chhattisgarh e-Challan portal cover Commercial Tax?
Yes. The official department and Major Head listing includes Commercial Tax entries. Always select the exact department and Head of Account applicable to your particular liability.
What should I keep after making payment?
Keep the generated challan or receipt, transaction reference, bank reference and any treasury or GST identification number shown after successful payment.
What should I do if the bank account is debited but payment is not reflected?
Check the transaction and reconciliation reports first and avoid an immediate duplicate payment. For Chhattisgarh treasury e-Challan reconciliation or correction issues, use the official treasury contact route shown on the portal.