How to make GST Payments Offline?
For those who cannot process the GST payment online, can pay GST dues via 2 methods – over the counter and NEFT/RTGS.
Over the Counter GST Payment Process:
Access GST Payment Portal:
Log in to the GST payment portal using your credentials.
Select Payment Option:
Choose "Over the Counter" as the payment option before proceeding to generate the challan.
Provide Bank Details:
Select the name of the bank where you intend to make the GST payment.
Choose Payment Method:
Indicate whether the payment will be made by Cheque, Demand Draft, or Cash.
Generate Challan:
Click on the "Generate Challan" button to create the payment challan.
Print Challan:
Take a printout of the generated challan.
Visit Bank:
Visit the selected bank branch with the printed challan to complete your GST payment.
Confirmation:
After providing payment at the bank, the payment status will be updated on the GST Portal once confirmation is received from the bank.
GST Payment via NEFT/RTGS Process:
Log in to GST Portal:
Access the GST payment portal using your credentials.
Select Payment Mode:
Choose the NEFT/RTGS payment mode before proceeding to generate the challan.
Bank Selection:
From the drop-down menu, select the bank that supports NEFT/RTGS payments.
Generate Challan:
Click on the "Generate Challan" button to create the payment challan.
Print Challan and Mandate Form:
Take a printout of the generated challan. Additionally, a mandate form may be generated for direct debit payments.
Visit Bank:
Visit the applicable bank branch along with the printed challan and mandate form (if applicable) to complete the NEFT/RTGS payment of GST.
Payment Confirmation:
After completing the payment at the bank, the payment status will be updated on the GST Portal once confirmation is received from the bank.
Optional:
Use the UTR (Unique Transaction Reference) number generated on the GST portal to link your bank account for future GST payments if desired.
GST Payments for Different Taxpayers
GST payment for all taxpayers generally remains same. Though, there is a condition as per which if there is no sufficient cash balance, then the taxpayer must use a challan for depositing money into the cash ledger, using prescribed modes of payment and not the GST payment.
Regular Taxpayer
Regular taxpayer should use PMT-06 challan for making any GST payment towards the electronic cash ledger, around the time of filing GSTR-3B.
Quarterly Taxpayer
Taxpayers opted for QRMP scheme under GST must deposit tax in the first two months of a quarter directly using the PMT-6 and make payment while filing GSTR-3B for the last month (3rd month) of the quarter. The tax payments must be made by the 25th of next month for the first and second month of the quarter, i.e., for example, January and February for Jan-Mar 2021 quarter.
Taxpayers filing Nil GST returns
Taxpayers having no sales or purchase or tax payable for the relevant tax period, either for the month or quarter.
Composition taxable persons
These taxpayers have to summarise their sales/turnover details for the quarter in challan CMP-08 and make payment of tax.
Who is Required to Make GST Payments?
Registered Businesses and Individuals
- Any business or individual registered under GST is required to make payments, either monthly or quarterly, depending on their filing schedule.
- Regular taxpayers under GST must file returns (GSTR-3B and GSTR-1) and pay the tax amount due on sales or services.
Businesses with an Annual Turnover Above Threshold Limits
- Businesses in India with an annual aggregate turnover exceeding ₹20 lakh (₹10 lakh for specific states) must register for GST and are thus liable for GST payments.
- For service providers, the threshold is generally ₹20 lakh, while for goods suppliers, it’s ₹40 lakh in most states.
Casual Taxable Persons and Non-Resident Taxable Persons
- Casual taxable persons (those who supply goods/services occasionally) and non-resident taxable persons (foreign businesses making supplies in India) are required to register and pay GST, even if their turnover is below the threshold.
Input Service Distributors (ISD)
- ISDs, who distribute input tax credits to their branches, need to pay GST on the distribution of credits to various business locations.
Composition Scheme Dealers
- Dealers under the GST composition scheme pay a fixed percentage of their turnover as GST. However, they are restricted from collecting GST on sales.
E-commerce Operators
E-commerce operators responsible for collecting tax at source (TCS) for sales made through their platforms are required to file GST returns and make payments on behalf of sellers.
Reverse Charge Mechanism (RCM)
Under RCM, the recipient of goods or services must pay GST if they receive goods or services from an unregistered supplier or specific services notified by the government.