Steps to Make GST Payment at GST Portal

Steps to Make GST Payment at GST Portal

Steps to Make GST Payment at GST Portal : For the successful implementation of GST across the country all existing Central Excise and Service Tax assesses need to migrate to GST by doing their enrolment on the . Those who have a turnover of more than Rs. 20 lakh (Rs. 10 lakh for North East states) in a financial year need to do their enrolment under GST. Those who do inter-state supply or sell products through e-commerce sites must mandatorily register for GST. No threshold limit is applicable to these tax payers. 

Steps to Make GST Payment at GST Portal

Tax Payment in GST Regime

• Electronic tax liability register shall be maintained on the Common Portal and all amounts payable shall be debited to the said register
• Electronic credit ledger or electronic cash ledgers hall be maintained and any liability paid through these ledgers will be credited to Electronic tax liability ledger
• Amount payable to wards TDS/TCS shall be only through electronic cash ledger
• Extent of relief given by the appellate authority shall be credited to Electronic tax liability
• Every claim of input tax credit shall be credited to the Electronic credit Ledger
• Amount to the extent of the refund claim shall be debited in the Electronic credit ledger / Electronic cash ledger as the case may be. If the refund so filed is rejected, either fully or partly, the amount debited shall be re-credited
• Challan will be generated through common portal for purpose of depositing the amount to electronic cash ledger which will be valid for 15 days.

Steps to Make GST Payment at GST Portal

Electronic credit ledger is a register to be maintained in the common portal of GST for each registered taxable person in Form GST PMT-2 to record input tax credit claimed, utilization, reversal and refund.

Deposit can be made through

• Internet Banking through authorized banks;
• Credit card or Debit card after registering the same with the Common Portal from authorized bank
• National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) from any bank;
• Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft.

Steps to Make GST Payment at GST Portal

The GST migration process is currently in full flow. Almost 60 to 70 lakh businesses are going to register on the GST portal before the window closes.

Many businesses who are unaware of the processes and the procedures required for filing the GST returns and uploading invoices would look for a professional through whom they can get this done. Section 48 of the CGST Act provides for the eligibility, conditions and the procedure for a person to be a registered GST practitioner. A registered business can authorize the GST practitioner to file returns on his behalf.

Steps to Make GST Payment at GST Portal

Basic Conditions for Becoming a GST Practitioner

These are the conditions required for becoming a GST practitioner:

1. They should be a Citizen of India

2. They should be of sound mind

3. They should be not be adjudged as an insolvent

4. They should be not be convicted of an offense with imprisonment of 2 years or more

Steps to Make GST Payment at GST Portal

Qualifications for Becoming a GST Practitioner

The following people can become GST practitioners:

1. A retired officer of the Commercial Tax Department of any State Government or of the CBEC who has worked in a post of Group-B (or higher) gazetted officer for a minimum period of two years

2. A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not less than 5 years

3. A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University  or a recognized Foreign University

4. A Chartered Accountant, Cost Accountant or a Company Secretary

Steps to Make GST Payment at GST Portal

Duties of a GST Practitioner

A GST practitioner will fulfill the following duties on behalf of their clients:

(a) file GSTR 1 and GSTR 2

(b) furnish GSTR 3 and GSTR 9

(c) make deposit for credit into the electronic cash ledger

(d) file a claim for refund (after confirmation from registered person)

(e) file an application for amendment or cancellation of registration (after confirmation from registered person)

(f) appear as an authorised representative

Steps to Make GST Payment at GST Portal

• Enroll yourself for smooth transition to GST
• Your provisional ID will come from your tax officer
• Update profile information and upload documents
• Enrolment is being taken up in a staggered manner

Steps to Make GST Payment at GST Portal

Process of Registering as a GST Practitioner

Step 1 – Visit the following official web site

Step 2 – Go to Services – Registration. Click on ‘New Registration’

Step 3 – This will take you to the ‘New Registration’ page.

• Click on New Registration
• In the ‘I am a’ dropdown, select GST Practitioner
• Select the State and District from the dropdown
• Enter Name, PAN, Email Address and Mobile Number
• Enter the captcha code
• Click on ‘Proceed’After validation, you will be redirected to OTP verification pageStep 4 – Enter the 2 different OTPs received on e-mail and mobile number. Click on ‘Proceed’

  

  Step 5 – This will generate a TRN. Click on ‘Proceed’

  

  Step 6 – Enter TRN and Captcha. Click on ‘Proceed’

  

  Step 7 – Enter the OTP received on the registered mobile number and click on ‘Proceed’

  

  Step 8 – Enter all the details required by this part and upload documents in .pdf and .jpeg format. Click on ‘Submit’ in the Verification page

  

• There are 2 ways the application can be submitted:

  • DSC – Submit the application using the DSC token. Make sure emSigner (from eMudra) is installed on your laptop and the DSC is registered on the website
  • EVC and E-signature – You will receive 2 OTPs, one on the Aadhaar-linked mobile number and the other on the e-mail ID. Enter the OPTs and submit the application

  Once the application is submitted a success message will be displayed. You will receive an acknowledgment on your registered e-mail id within 15 days. This will complete your process to register as a GST Practitioner.

  Steps to Make GST Payment at GST Portal

  Step 1 – Visit the following official web site

Go to Services – Registration

The following screen will appear on the screen

(3) Click at Click here for Enrolment Schedule for your state.

See here the list of dates (starting & ending) for your state.

Which is as follows:

(4) As all are new user assessee, So click on

NEW USER LOGIN

Then following screen will appear on the screen.

Click on…. I Agree.. checkbox and click on continue

(5) Now following screen will appear on the screen.

Now Enter Provisional ID as provided by Tax Authority in sealed envelope..(It has to be collected from the concerned GST offices in the areas)

Now feed your data as required and attach necessary documents.

Documents to be uploaded on GST portal

Online GST Payment Procedure, Tax payment under GST

• Debit card or Credit card
• NEFT or RTGS from any bank
• Over the Counter

Payment under GST – Debit card or Credit card

Step 1:  Access GSTN for generation of the Challan.

Step 2:  Fill the draft challan.

Step 3:  Select the mode of payment.

Step 4:  It will direct you to the website of the selected bank.

Step 5: Make the payment through the bank will display the breakup of the total amount payable.

Step 6: A unique CIN (Challan Identification Number) against the CPIN (Common Portal Identification Number) will be created which is an indicator of a successful transaction.

Step 7: If the transaction is not completed because of failure of credential verification, you can refresh the bank system and seek a response against CPIN.

Step 8: Upon receipt of completion of the transaction, GSTN will inform the relevant tax authorities about payment. A copy of the paid challan and a statement confirming receipt of the payment will be provided to you by GSTN.

Step 9: Thereafter the tax paid challan CIN will be credited to your tax ledger account.

Payment under GST – NEFT or RTGS

Payment under GST – Over the Counter

Step 1: Access GSTN for generation of a challan.

Step 2: Create the draft challan, and fill the details.

Step 3:  Print the challan form, if the payment is made by cheque or DD (Demand Draft).

Step 4: Taxpayer will approach the bank for payment of taxes.

Step 5: Taxpayer should carry two copies of the challan, one for the bank’s record and another for getting acknowledgment. He can also use a normal pay-in-slip and mention CPIN and challan amount in it.

Step 6: The cashier will verify the details of challan, payment instrument and amount provided by the taxpayer.

Step 7: Taxpayer may make payment either by cash or instruments of the bank in the same city.

Step 8: In case an instrument drawn on another bank in the same city, CIN will not be generated at the same time and cashier should write the system generated acknowledgment number on the challan/pay-in-slip and a stamp for acknowledgment is subject to realization of the cheque / DD.

Step 9: The bank will inform GSTN on real time basis in two stages. First when an instrument is given OTC (Over the Counter). At this stage the bank will forward an electronic string to GSTN which will contain the following details-

1) CPIN 2) GSTIN 3) Challan Amount 4) Bank’s acknowledgment number

Step 10: The bank’s system would then send a second message to GSTN after the cheque is realized.

Step 11:  A successful transaction or receipt of the second message from Bank (cheque drawn on another bank), the tax paid challan will be credited to the tax ledger account and hence reducing the liability of the taxpayer.

Dashboard Create Challan – This section helps you generate Challan for Tax payment

Dashboard: Pay Tax – E-Payment : This section shows you the details of Challan generated for E-Payment.  from this section you can choose the mode of payment given for making an E-payment.

Dashboard: Pay Tax – Over the Counter –  This section helps you to generate Challan for making an over the Counter payment for Tax.

Challan : Over the Counter : This section shows you the details of Challan generated for Over the Counter payments.

Dashboard: Pay Tax – NEFT/RTGS : This section helps you to make payment through NEFT/ RTGS mode.

Challan : NEFT / RTGS – This section shows you the details of Challan generated for NEFT/ RTGS.

Saved Challan : This section shows you the details Saved Challans.

Challan History : This section shows you the History of Challans.

Utilize ITC/Cash : This section shows you the details of Utilization of Cash and ITC.

Steps to Make GST Payment at GST Portal

Check here for more GST Offline Utilities – Click

Check here to know more on GST Delivery Challan :

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