GST Compliance – Net Banking Payment

Make GST Payments via Net Banking (Pre & Post Login)

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 provides multiple E-Payment modes to pay GST liabilities. Among them, Net Banking is the most widely used method, enabling direct debit from the taxpayer’s bank account through authorized banks. This facility is available both pre-login (using GSTIN/Other ID/Temp ID) and post-login (through dashboard challan generation).

This manual consolidates the law basis, step-by-step process, bank coverage, FAQs with statutory basis, and a compliance checklist for Net Banking payments.

📑 Table of Contents

1. Law Basis for Online Payments

2. Eligibility & Bank Coverage

3. Step-by-Step Process (Pre & Post Login)

4. System Validations & Receipts

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis for Online Payments

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

• Rule 87, CGST Rules, 2017 – Electronic Cash Ledger and authorized bank payments.

• GSTN Guidelines – Provide Net Banking integration for challan payment.

👥 2. Eligibility & Bank Coverage

• Taxpayers with an account in authorized banks offering Net Banking facility.

• List of authorized banks is updated under Help > Payments > List of Authorized Banks on GST Portal.

• No surcharge is levied by banks on Net Banking GST payments.

🛠️ 3. Step-by-Step Process (Pre & Post Login)

A. Pre-Login

1. Visit www.gst.gov.in → Services → Payments → Create Challan.

2. Enter GSTIN/Other ID/Temp ID → Select tax heads and amount.

3. Choose Mode of Payment = Net Banking.

4. Select Bank → Tick Terms & Conditions → Click MAKE PAYMENT.

5. Redirected to Bank’s Net Banking portal → Enter login credentials → Authorize payment.

6. Redirected back to GST Portal with Payment Success Message.

B. Post-Login

1. Login to GST Portal.

2. Navigate: Services > Payments > Create Challan.

3. Select liability heads → Proceed as above (Steps 3–6).

Receipts & Records:

• On success, CIN (Challan Identification Number) generated.

• Payment reflected in Electronic Cash Ledger.

• Receipt available via View Receipt link on Payment page.

📌 4. System Validations & Receipts

• Preferred Banks option shows previously used banks.

• If transaction fails but debit occurs, amount auto-refunded by bank.

• Electronic Cash Ledger updated in real-time.

❓ 5. FAQs (with Basis)

Q1. What is required for Net Banking payment?
Active account with authorized bank having Net Banking facility. (FAQ 1)

Q2. Which banks allow Net Banking for GST payments?
All authorized banks listed on GST Portal Help section. (FAQ 2)

Q3. Is there any surcharge?
No, banks do not levy surcharge on GST Net Banking payments. (FAQ 3)

Q4. Can I view receipts and ledger after payment?
Yes, receipt downloadable and cash ledger updated immediately. (Manual)

✅ 6. Compliance Checklist (Fillable Format)