How To Create GST Challan Payment

Step 1: Log in to the GST Portal. Enter your username, password, and the captcha code.

Step 2: Once you sign in, go to Services > Payments > Create Challan.

Step 3: Enter the amounts and select the method of payment, i.e., E-Payment, Over the Counter, or NEFT/RTGS. Click on 'Generate Challan' once all the details have been filled in.

Net banking and debit/credit cards of authorized banks.

Over-the-counter payment through authorized banks.

Payment through NEFT/RTGS from any bank. However, there is a limit of Rs. 10,000 per challan for over-the-counter payment through authorized banks.

Step 4: A summary page will appear containing all the details of the challan. Select the 'Mode of Payment'. You can either choose 'Over the Counter' to make payment by visiting the bank in person, or choose 'E-Payment' or 'NEFT/RTGS' to make an online GST payment. Click on 'Make Payment'.

Step 5: Make an online payment of GST through Net Banking, or take a printout of the challan and make the payment at the bank. Once the payment is made, you will receive a challan containing all the details of the tax paid.

UPI now live in 27 States and UTs: As of October 2025, GSTN has expanded the UPI payment facility across most of the country. Taxpayers in these states/UTs can pay tax, interest, penalties, and fees using any UPI-enabled app, 24/7, without depending on net banking or NEFT/RTGS.

Debit and credit card payments enabled: Following a GSTN advisory, taxpayers can now also pay GST dues using debit or credit cards directly through the gst.gov.in portal, in addition to UPI and net banking.

UPI transaction limit: Where supported by the bank, UPI-based GST payments are typically capped at ₹1 lakh per transaction, while net banking continues to have no upper limit — so for larger dues, net banking or NEFT/RTGS remains the better route.

1. Log in to the GST portal and go to Services > Payments > Create Challan as before.

2. Enter the challan amount and select 'E-Payment' as the payment mode.

3. On the payment options screen, choose either UPI or Debit/Credit Card (where enabled for your bank), alongside the existing Net Banking option.

4. If paying via UPI, approve the payment request on your UPI app (Google Pay, PhonePe, Paytm, BHIM, etc.) using your UPI PIN.

5. Once the payment is confirmed, the Challan Identification Number (CPIN) is updated, and a receipt is generated, which is also reflected in your Electronic Cash Ledger on the portal.

Good to Know: A generated GST challan is typically valid for 15 days, after which it expires and must be regenerated. Also note that using UPI or a card to pay your GST bill does not itself attract any additional GST — UPI is treated purely as a payment method, not a taxable service.