GST payment for what?

In India, the GST payment is done on a value-added-tax that is levied on goods and services purchased by consumers for domestic consumption. GST provides businesses with tax savings and reduce their costs. Another benefit of GST is that it excludes advance taxes on supply.

How does the GST Council flow in India?

Whenever there are any issues relating to GST, the GST council makes recommendations to the State and Union Governments. All state’s union state ministers of revenue or finance serve as members of the GST council. The chairman of the GST is the Union Finance Minister of India.

In India, GST Works for Below Segments

Manufacturer – Purchasing raw materials and adding value to the product will require the manufacturer to pay GST.

Providers – Those who provide services will be liable for GST on the value added to the product. However, the amount paid for the product by the manufacturer will be deducted from the GST.

Retailer – Tax paid by the retailer can be deducted from the overall GST that needs to be paid by the retailer on the product they purchased from the distributors as well as the margin they added.

Consumer – It is the customer’s responsibility to pay GST on the purchased product.

Who’s Eligible to Pay GST Online in India

Registration for Goods and Services Tax is required for the following entities and individuals:

  1. E-commerce aggregators.
  2. Aggregators who supply e-commerce products and services.
  3. Individuals who pay tax used a reverse change mechanism.
  4. A distributor or supplier’s agent.
  5. Individuals who pay tax while not living in the India.
  6. The turnover of businesses that exceeds the threshold.
  7. Registrations made prior to introducing the GST law.

How do you calculate GST payment in India?

There are several aspects and factors to consider, such as ITCs, exempted supplies, reverse charge, and other factors, when calculating how much GST needs to be paid or refunded. You may be subject to 18% interest in failing to pay all GST, so it is imperative that you pay the correct amount.

The GST calculator can be found free online, and it makes calculating how much GST is due as easy as possible for taxpayers. If you would like to calculate GST, you will need to enter all necessary information, like when the GST is calculated, as well as when the GST is due and the actual filing date.

Multiple Features and Function of GST payment in India

  1. Features of GST Payment India
        1. A safe and secure environment for all taxpayers in India.
        2. Keeping taxpayer information confidential.
        3. As a National Information Utility (NIU), it has earned the trust of users.
  2. Functions of GST Payment India
        1. Invoicing processing is its responsibility.
        2. Registrations are handled by this department.
        3. Payments are handled through it, and refunds (if any) are processed through it.
        4. Different types of returns are handled by it.

Guide to GST payment

As part of efforts to facilitate GST payments for people, the Indian government has introduced various schemes, such as regular payments, quarterly payments, and composition schemes. Let us inspect the types of payments allowed under GST and which Challan is required to file your GST return.

Types of India Taxpayers GSTR filing in India
Regular Taxpayers When filing GSTR-3B, regular taxpayers must use the PMT-06 Challan.
Quarterly Payment In order to deposit the tax, you need to use the PMT-6 challan and file GSTR-3B if you are a quarterly taxpayer and have opted for the QRMP scheme.
Composition Scheme Using the CMP-08 challan, you should file your GST return if you have opted for the composition scheme under GST.
Nil Taxpayers A merchant who is a nil taxpayer means they are not required to use any challan if there is no GST payable during the applicable tax period.

Steps on how to make GST payment

GST Challans can either be generated before or after logging into the GSTIN portal.

Here are the steps you need to follow to file your GSTR and making your GST payment.

1st Step: Getting Access to your GST portal. If you have not yet registered for GST, you must to do so before you can access your GST portal.

2nd Step: Using your login id and password, you can access your GSTIN portal. To log in, go to your GSTIN portal.

3rd Step: Next you need to navigate to the services page.

How to submit GST payment online in India - Easebuzz

4th Step: Click on the Return Dashboard in the dashboard page after you have logged in to your GST account.

How to submit online GST receipt in India - Easebuzz

5th Step: Once you select the ‘Return Dashboard’ icon, you will be redirected to the ‘File Returns’ page where you need to select the financial year for which you will be making GST payments and filing GST returns.

6th Step: Select the financial year and then click ‘search’.

How to submit GST return filing in India - Easebuzz

7th Step: You will be presented with a summary of your GSTR1 return when you click on the prepare online button. Make sure that all the sections in your GSTR1 return are nil or zero.

How to submit GST challan payment invoices details in India - Easebuzz

8th Step: The next step involves answering a series of questions by clicking ‘Yes’ or ‘No’ as appropriate. Once done, click on ‘Next’.

Select ‘Yes’ in the first question. Click ‘Next’, then select the checkbox to declare the information. Select the Authorized signatory. Click on File GSTR-3B with DSC or GSTR-3B with EVC.

9th Step: Once you click on ‘Next’, you are promoted to fill out the value for each tile. If there is a late fee or interest, it must also be filled out.

The following information needs to be entered into GSTR-3B:

  • Detailed information about charges that may be reversed on outward and inward supplies.
  • Unregistered persons are supplied with details of interstate supplies.
  • Claim details, reversed claims, eligible and ineligible input tax credits.
  • Provides details of interstate, intrastate, and NIL GST supplies.
  • Now here you can find information about late fees and the internet under different heads such as cess, IGST, CGST, SGST/UTGST.

10th Step: After fiiling in the details, click on “SAVE GSTR-3B’. if you want to make the payment immediately, you can either click “Make Payment Now” or you can return to the portal later.

11th Step: It will say “Data has been successfully saved’ on your screen.

12th Step: You cannot make any changes to the details once you have saved them. After you have successfully saved the details, you need to click the “PROCEED” button.

How to submit GST payment - Easebuzz

13th Step: If you wish to pay GST, click on the ‘Payment of Tax’ tile. Your tax liability is computed based on your GSTR-3B data. Payments are updated under each heading.

14th Step: The next step is to check your credit and cash balances. Click on the ‘Check Balance’ button to do so.

Please note: Cash balances thar are less than the liability amount must be generated a Challan. If there are more cash balances than liabilities, GST can be directly paid.

15th Step: Now you need to create challan, you select services, then payments, under the payment section you will find “Crate Challan” tab.

How to create GST payment Challan in India - Easebuzz

16th Step: Now the GSTR-3B can be filed after you generate the challan by clicking on the button labelled “Make Payment/post credit to ledger’. Before doing so, click on the checkbox to provide an authorisation statement.

How to Create Challan for GST payment in India - Easebuzz

17th Step: Click the ‘PROCEED’ button to confirm.

This blog provides you with the steps to take to file your GST online return. By following the instructions provided in this article, you will be able to save your time and file your return online in India easily.


The author writes about fintech, banking, and future of SAAS services. He works as an SEO analyst at Easebuzz, so if you're looking for an account that tracks India's fintech scene, you should check out his Easebuzz blog.