GST Compliance – NEFT/RTGS Payment

Make GST Payments via NEFT/RTGS

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the GST Act/Rules, CBIC instructions, and GSTN updates.

✍️ Preface

The GST Portal allows taxpayers to pay dues through NEFT (National Electronic Funds Transfer) and RTGS (Real-Time Gross Settlement). This offline mode helps taxpayers using non-agency banks or those preferring manual transfer. Payments are routed through RBI and updated on the GST Portal upon confirmation.

This manual consolidates the law basis, step-by-step process, UTR linkage, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Basis & Features

2. Step-by-Step Process

3. UTR Number & Linking

4. Limits & Banking Hours

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis & Features

• Section 49, CGST Act, 2017 – Payment of tax, interest, penalty, fee, or any other amount.

• Rule 87, CGST Rules, 2017 – Electronic Cash Ledger and NEFT/RTGS challan system.

• GSTN Guidelines – Offline payments allowed through RBI confirmation.

Key Features:

• Can be used through non-agency banks.

• Mandatory UTR (Unique Transaction Reference) Number for reconciliation.

🛠️ 2. Step-by-Step Process

A. Pre-Login & Post-Login Challan Generation:

1. Go to www.gst.gov.in.

2. Create Challan (Services > Payments > Create Challan).

3. Select Mode of Payment = NEFT/RTGS.

4. Download challan copy → Contains Beneficiary Account Details.

5. Print challan and visit selected bank branch.

6. Pay via cheque (for NEFT/RTGS) within challan validity.

7. Bank processes transfer → RBI confirms → GST Portal updates status.

B. Online Transfer Option (via Bank Portal):

• Login to bank account.

• Add beneficiary as per challan details.

• Transfer funds through NEFT/RTGS.

📌 3. UTR Number & Linking

• UTR Number: Unique ID assigned by bank for each NEFT/RTGS transaction.

• If payment status not updated on GST Portal within 2 hours, taxpayer must:

  • Go to Challan History.

  • Select challan and click Link UTR.

  • Enter UTR to reconcile with RBI records.

📌 4. Limits & Banking Hours

• NEFT: As per RBI rules, can transfer from Re. 1 up to ₹1,99,999 (limit varies by bank).

• RTGS: Minimum ₹2,00,000, no upper limit.

• Payments allowed only during banking hours of the taxpayer’s branch.

❓ 5. FAQs (with Basis)

Q1. Can GST payment be made from non-agency banks?
Yes, using NEFT/RTGS. (FAQ 1)

Q2. What charges apply on NEFT/RTGS?
Charges vary; check respective bank websites. (FAQ 2)

Q3. What if payment fails but amount is debited?
Contact the remitting bank for refund. (FAQ 4)

Q4. Can multiple NEFT/RTGS payments be made for one CPIN?
No, one transaction per CPIN. (FAQ 8)

Q5. Is cash or DD allowed for NEFT/RTGS mode?
No, only cheque transactions permitted. (FAQ 13)

✅ 6. Compliance Checklist (Fillable Format)