Where should GST be paid in Tamil Nadu?

GST is paid through the official GST common portal at gst.gov.in. Taxpayers create a challan and use the payment modes made available on the portal.

Does Tamil Nadu VAT still apply after GST?

Yes, Tamil Nadu VAT continues for goods outside GST and for relevant legacy matters. The State has an online VAT interface for registration, return filing and tax payment.

Can old commercial-tax dues still exist after GST?

Yes. The Tamil Nadu Commercial Taxes Department continues residual work and recovery relating to legacy tax enactments for periods before GST where applicable.

Tamil Nadu Commercial Tax & GST Payment Online

Last updated: 29 August 2026

Important: Most supplies of goods and services are now governed by GST. The old commercial-tax payment system should not be treated as the general portal for current GST payments. GST liabilities are paid through the official GST common portal, while Tamil Nadu VAT and legacy-tax matters use the State's relevant facilities.

The Tamil Nadu Commercial Taxes Department administers the Tamil Nadu Goods and Services Tax Act, 2017 together with taxes that continue outside GST and residual matters under earlier commercial-tax enactments.

GST payment Use the official GST Portal for CGST, SGST/UTGST, IGST, cess and other GST liabilities.

Tamil Nadu VAT The State continues VAT administration for goods and transactions that remain outside GST and for applicable VAT liabilities.

Legacy tax dues Assessments, arrears and other proceedings under pre-GST enactments may still require payment or compliance.

Keep payment proof Save the challan, CIN/CPIN or other official receipt generated by the relevant portal for your records.

Which Portal Should You Use?

Tax / liability	Portal / authority	General position
GST - CGST, Tamil Nadu SGST, IGST and cess	GST Portal	Use the GST common portal for current GST challans, electronic cash ledger and payment of GST liabilities.
Tamil Nadu VAT	Tamil Nadu VAT Portal	For taxable goods and liabilities that continue outside the GST framework and for relevant VAT compliance.
Legacy commercial taxes	Tamil Nadu Commercial Taxes Department	Use the Department's current facility or directions applicable to the specific legacy assessment, demand or arrear.

How to Pay GST Online in Tamil Nadu

Open the official GST Portal.
Log in with your GST credentials. For payments that can be initiated without login, use the challan facility available on the portal.
Navigate to the payment or challan service and enter the required tax, interest, penalty, fee or other amount under the appropriate tax heads.
Generate the GST challan. Check the amount and tax heads carefully before making payment.
Select an available payment mode. The GST Portal supports the payment options currently enabled for the taxpayer and transaction.
Complete payment through the selected bank or payment channel and return to the GST Portal.
Verify that the payment has been credited to the Electronic Cash Ledger or adjusted against the relevant liability, as applicable, and save the challan/payment reference.

GST payment record: A successful GST payment is reflected through the GST system. Keep the generated challan number and payment reference for reconciliation and future correspondence.

GST Payment Modes

The GST Portal provides electronic payment facilities through authorised channels. Depending on the facility currently enabled on the portal and the amount or transaction, taxpayers may see options such as internet banking, NEFT/RTGS, over-the-counter modes where permitted, and electronic payment options introduced by GSTN.

Always rely on the payment modes displayed on the official GST Portal at the time of generating the challan rather than on an old screenshot or archived instruction.

Tamil Nadu VAT: What Still Applies?

GST was introduced from 1 July 2017, but certain goods remain outside the GST levy. Tamil Nadu continues to administer VAT in relation to goods and transactions that are constitutionally or statutorily outside GST. The Commercial Taxes Department has maintained a separate VAT interface for registration, return filing and tax payment.

The Department's recent policy material records that an improved VAT portal became operational from 1 November 2024 for goods not covered by the Goods and Services Tax Act, 2017.

Goods commonly remaining outside GST

The current constitutional/GST framework leaves specified petroleum products and alcoholic liquor for human consumption outside GST until brought within GST in accordance with law. Tamil Nadu therefore continues State tax administration for such goods where applicable.

Do not use an old VAT guide for normal GST payments. VAT/CST-era screenshots and former commercial-tax e-payment workflows may no longer represent the current system. Current GST must be handled through the GST Portal.

Legacy Commercial-Tax Matters

The Tamil Nadu Commercial Taxes Department continues residual work relating to enactments that applied before GST. Depending on the assessment period and nature of demand, a dealer may still have proceedings or arrears under laws such as:

Tamil Nadu Value Added Tax Act, 2006;
Central Sales Tax Act, 1956;
Tamil Nadu General Sales Tax Act, 1959;
Tamil Nadu Additional Sales Tax Act, 1970;
Tamil Nadu Tax on Luxuries Act, 1981;
Tamil Nadu Betting Tax Act, 1935;
Tamil Nadu Entertainments Tax Act, 1939; and
other applicable legacy entry-tax or commercial-tax enactments.

If a notice, assessment order or arrear demand identifies a specific Act and period, make payment only through the official mechanism specified by the Department for that liability.

Current Legal Framework

Law	Role
Central Goods and Services Tax Act, 2017	Central component of the GST framework, including payment, returns, electronic ledgers, demands and recovery.
Tamil Nadu Goods and Services Tax Act, 2017	State GST law applying to intra-State taxable supplies in Tamil Nadu.
Integrated Goods and Services Tax Act, 2017	Governs IGST on inter-State supplies and related transactions.
Tamil Nadu Value Added Tax Act, 2006	Continues to be relevant for specified goods outside GST and applicable legacy matters.
Central Sales Tax Act, 1956	Continues to have relevance to specified inter-State transactions involving goods outside GST and legacy periods.

Before Making an Online Tax Payment

Confirm whether the liability is GST, VAT or a legacy-tax demand.
Verify GSTIN, TIN or other registration details before payment.
Check the tax period and relevant tax head.
Do not pay through links received from unverified messages or third-party websites.
Confirm the amount against the return, order, notice or electronic liability register.
Save the official challan and payment receipt after completion.

Official Government Links

Frequently Asked Questions

Where do I pay current GST in Tamil Nadu?

Use the official GST Portal. Tamil Nadu SGST is part of the GST payment system and should not be paid using an old VAT-era commercial-tax payment page.

Is Tamil Nadu VAT completely abolished?

No. VAT continues to be relevant for specified goods outside GST and for liabilities arising from earlier VAT periods.

Can old VAT or CST dues still be demanded?

Yes. Introduction of GST did not automatically extinguish valid liabilities, assessments or arrears relating to earlier tax periods. The applicable legacy law and orders continue to govern such matters.

Which receipt should I keep after payment?

Keep the challan and official payment confirmation generated by the relevant government portal. For GST, retain the CPIN/CIN or other payment reference shown by the GST system.

What if an old commercial-tax link no longer opens?

Do not rely on archived bookmarks. Start from the official GST Portal or the current Tamil Nadu VAT/Commercial Taxes portal and navigate to the required service.

This page is a general information guide. Tax applicability and the correct payment head depend on the transaction, tax period, registration status and any assessment or demand order issued in a particular case.