Miscellaneous GST Payment FAQs
Edition: September 2025
Disclaimer: This note is for compliance facilitation. Taxpayers must verify details with the GST Act, CBIC circulars, and GSTN updates.
✍️ Preface
Taxpayers often face practical issues while making payments under GST, such as wrong GSTIN entry, excess payments, third-party payments, and previous regime dues. This manual answers such miscellaneous queries with statutory references.
⚖️ Key FAQs & Clarifications
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How can unregistered persons deposit GST dues (tax/penalty)?
They must generate a Challan against the Temporary ID allotted to them. -
Is payment allowed by book adjustment or debit to export scripts?
❌ No. Such methods are not permitted. -
If my GSTIN is registered in Delhi, can I pay through a bank in another state?
✅ Yes. There are no geographical restrictions on banks. Payments can be made from any state. -
What is the payment date if a transaction is made at night?
Any transaction between 00:00:01 hrs and 23:59:59 hrs is treated as the same day’s payment date. -
What if I enter the wrong GSTIN while paying?
The amount is credited to the wrong GSTIN and cannot be refunded. Taxpayers must ensure correct GSTIN entry at challan generation. -
What if I paid excess GST?
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File a refund application for the excess.
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Or, leave the balance in Electronic Cash Ledger to be adjusted against future liabilities.
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Can dues under the previous regime (VAT/CST/State Act) be paid via GST Portal?
❌ No. Such dues must be paid using the methods of the respective Act. -
How are TDS payments made for works contracts?
Deductor must report in GSTR-7 Return by uploading all invoices on which TDS is deducted. Liability is adjusted by debiting Cash/Credit Ledger at the time of filing GSTR-7. -
Can a third party make GST payments on behalf of a taxpayer?
✅ Yes. A third party can pay by mentioning the correct GSTIN of the taxpayer.
✅ Compliance Checklist
| Scenario | Action Required | Status (✔) |
|---|---|---|
| Unregistered payment | Use Temporary ID challan | ⬜ |
| Export script/book adjustment | Not allowed | ⬜ |
| GSTIN location mismatch | Pay from any state bank | ⬜ |
| Payment timing | Same-day if within 00:00–23:59 hrs | ⬜ |
| Wrong GSTIN entry | No refund possible – verify before challan | ⬜ |
| Excess payment | Apply refund or adjust in Cash Ledger | ⬜ |
| Old regime dues | Pay under old laws, not GST portal | ⬜ |
| Works contract TDS | File GSTR-7 → debit ledger | ⬜ |
| Third-party payment | Allowed if correct GSTIN used | ⬜ |
