GST Payment Online: How to pay GST challan online without login

The primary form used is the PMT-06 challan, which is generated either before or after logging into the GST portal.

Nowadays, taxpayers can make GST payments online without logging into the GST portal by generating a challan through the ‘Create Challan’ facility.

This feature facilitates quick payments, especially for occasional taxpayers or those who prefer not to log in.

Here’s all you need to know about the GST Challan online process and considerations.

Know the eligibility:

Any individual or business entity with a valid GST Identification Number (GSTIN) can utilise the ‘Create Challan’ feature to make GST payments without logging in. This option is particularly beneficial for:

• Casual Taxable Persons: Individuals who occasionally undertake taxable transactions in a state or union territory where they don’t have a fixed place of business.
• Unregistered Individuals: Persons liable to pay GST under reverse charge or those making voluntary payments.
• Non-Resident Taxable Persons: Foreign entities conducting business in India without a fixed place of business.

What are the documents required:

To generate a challan and make a GST payment without logging in, ensure you have the following information and documents:

1. GST Identification Number (GSTIN): A 15-digit unique identification number assigned upon GST registration.
2. Valid Identification Details: PAN or Aadhaar, especially for unregistered individuals.
3. Bank Account Details: Necessary for selecting the payment mode, including net banking or over-the-counter payments.
4. Contact Information: Active email address and mobile number to receive payment confirmations and notifications.
5. Payment Details: Breakdown of the tax liability, including CGST, SGST, IGST, and any applicable.

Payment modes available:

Taxpayers can choose from several modes of payment while generating the GST challan:

• Net Banking
• Credit/Debit Card
• Over The Counter (OTC) (limited to ₹10,000)
• Demand Draft (DD)

How to apply for GST challan online without logging in:

A snapshot of how one can generate and pay GST Challan online without logging in

I. Access the GST Portal:

Go to the official GST portal at https://www.gst.gov.in/

ii. Create a challan:

Hover over the ‘Services’ tab, select ‘Payments,’ and then click on ‘Create Challan.’.

Enter your GSTIN (Goods and Services Tax Identification Number) or other relevant ID.

Complete the captcha verification and click ‘Proceed.’

iii. Enter payment details:

Specify the amounts for CGST, SGST, IGST, or other applicable heads.

Choose your preferred payment mode, such as net banking, debit/credit card, or NEFT/RTGS.

iv. Generate and download the challan:

Re-enter your GSTIN or other ID for verification and click ‘Proceed.’.

Click ‘Download’ to save the generated challan.

v. Make the payment:

For online payments, select your bank and complete the transaction using the chosen payment mode.

For offline payments, print the challan and visit the selected bank to pay via cash, check, or demand draft within the challan’s validity period.

vi. Confirm payment status:

After completing the payment, you can track the status by navigating to ‘Services’ > ‘Payments’ > ‘Track Payment Status’ on the GST portal.

Enter your GSTIN and CPIN (Challan Payment Identification Number) to view the payment status.

Important considerations:

• The due date for GST payment is typically the 20th of every month for regular taxpayers with a turnover exceeding ₹5 crore.
• A Common Portal Identification Number (CPIN) is generated for each challan, which is valid for 15 days. Payments cannot be made after this period expires.
• If any details in the challan are incorrect before payment, a new challan must be generated; old ones automatically expire after 15 days