GST Challan Payment Guide 2026: Step-by-Step Online & Offline Process for Easy GST Filing

• Admin
• February 14, 2026

GST Challan Payment Guide 2026: Step-by-Step Online & Offline Process for Easy GST Filing

So, you’ve calculated your tax liability and realized the government needs its share. Whether you’re a seasoned accountant or a business owner doing this for the first time, getting a gst challan payment right is the difference between a smooth filing and a week of technical headaches.

The real catch is that "paying GST" isn’t just one click. It’s a two-part dance: first, you put money into your Electronic Cash Ledger, and then you use that balance to offset your liability. If you don't understand the plumbing behind the portal, you'll likely find yourself stuck with a "Pending" status or an expired CPIN.

Important GST Payment Rules You Need to Know

• The Offset Rule: Payment isn't just about cash; it's about depositing tax dues after aggressively adjusting your available Input Tax Credits (ITC).
• Standardization: Different categories of taxpayers (Regular vs. Composition) follow similar, well-defined digital paths.
• Flexibility: You can generate a GST challan online or handle it offline, but the mode you choose dictates your processing speed.
• The Clock is Ticking: Late payments aren't just frowned upon—they attract daily interest and hefty penalties.

What Exactly Is a GST Payment?

At its core, GST Payment is the procedural deposit of your tax liability into the government’s Electronic Cash Ledger. Think of this ledger as a digital wallet. You can’t pay your taxes directly from your bank to the return; you must first move money into this wallet using a GST challan. Only once the money is sitting there can it be "debited" to clear your tax debt.

Who Needs to Make GST Payments?

• Registered Entities: Any business or service provider with a valid GSTIN.
• Trade Players: Importers and exporters as per specific customs and GST regulations.
• Threshold Crossers: Anyone exceeding the prescribed turnover limits.
• The "Nil" Exception: If you have zero sales or purchases resulting in liability, you don't need to generate a challan. You just file a Nil return.

The GST Payment Process: Step-by-Step

Here’s the deal: don't just rush into the portal. Follow this flow to avoid reconciliation errors.

1. Liability Assessment: Calculate what you owe after burning through your ITC.
2. Cash Check: Determine if your Electronic Cash Ledger has enough "fuel." If not, you need a challan.
3. Challan Generation: You can do this while filing GSTR-3B or separately via the "Create Challan" tab.
4. Mode Selection: Choose between Net Banking, Card, UPI, or the older-school NEFT/OTC.
5. Execution: Follow the specific gateway prompts.
6. Verification: Ensure your Electronic Cash Ledger reflects the new balance.

GST Payment Process for Different Taxpayer Types

Moving on, the process isn't "one size fits all." Depending on your registration, your forms and deadlines shift.

1. Regular Taxpayers

These folks use the PMT-06 challan. It’s the workhorse of the GST system. You can generate it before logging in, after logging in, or right in the heat of filing your GSTR-3B.

2. Quarterly Taxpayers (QRMP Scheme)

The QRMP scheme is a bit of a hybrid. For the first two months of the quarter, you use PMT-06 to deposit tax by the 25th. By the third month, you settle the final balance when filing your quarterly GSTR-3B.

3. Composition Taxable Persons

The process is simpler here. You summarize your quarterly turnover in CMP-08 and pay the tax by the 18th of the month following the quarter.

How to Generate Your GST Challan: 2 Easy Methods

Option A: The "Fast Track" (Before Logging In)

1. Hit the GST portal > Services > Payments > Create Challan.
2. Enter your GSTIN and the captcha.
3. Plug in the amounts for CGST, SGST, and IGST. Pro tip: Double-check these; editing a generated challan is impossible.
4. Select your mode, re-enter the GSTIN to confirm, and hit "PROCEED."

Option B: The "Secure Way" (After Logging In)

Log in to your dashboard and click "Create Challan." The benefit here? Your GSTIN is auto-populated, reducing the risk of paying into someone else's account (it happens more than you'd think).

Payment Methods: Online vs. Offline

The Digital Route (Instant)

Online is always better. You have Net Banking, Debit/Credit cards, and now UPI and IMPS.

• Note: Not all banks are integrated. If your bank isn't on the list, you can't use Net Banking.
• Benefit: The ledger updates almost instantly.

The Paper Route (Offline)

• Over the Counter (OTC): Limited to Rs 10,000 per tax period. Good for small shops using cash or local cheques.
• NEFT/RTGS: No limit, but requires a "Bank Mandate" printout.
• The Extra Step: For NEFT, you must log back in and link the UTR number to the challan once the bank finishes its job.

GST Payment Deadlines: The 15-Day Rule You Must Follow

What's next if you generate a challan but don't pay? Every challan (CPIN) has a 15-day lifespan. If you miss that window, the challan dies, and you have to start over.