What is GST Challan?
A GST challan is an official payment document used to deposit Goods and Services Tax with the Government of India. When a taxpayer needs to pay GST, interest, penalty, late fees, or any other amount, the GST portal generates a challan with a unique CPIN. This challan ensures the tax amount is correctly recorded and linked to the taxpayer’s GSTIN.
A GST challan is required when tax liability arises and the available input tax credit is not enough to offset the payable amount. It can be created online on the GST portal and paid through different modes like net banking, UPI Payments, NEFT, or RTGS.
The challan acts as a payment reference that confirms the tax has been initiated or completed. Once the challan is generated, the taxpayer can track its payment status online using the CPIN or CIN issued by the bank.
When Do You Need to Generate a GST Challan?
You need to generate a GST challan whenever there is a tax amount that must be paid to the government. This includes regular monthly payments, as well as any additional liabilities that may arise during return filing or compliance checks. A challan is necessary in the following situations:
- When your GST liability for the month is higher than your available Input Tax Credit. If ITC is insufficient, the balance amount must be paid in cash through a challan.
- When you need to pay interest or late fees
Any delay in filing GST returns attracts interest and late fees, which must be deposited using a GST challan. - When you need to pay penalties
Penalties imposed during GST assessments or audits require a separate challan payment. - When making voluntary payments under Form DRC-03
Businesses often make additional payments voluntarily to correct past errors, and these are made through a challan. - When you file NIL returns but still owe late fees
Even if no tax is payable, you may still need a challan for late fees or penalties. - When paying GST under the reverse charge mechanism (RCM)
Businesses liable to pay RCM tax must generate a challan for the amount due.
In short, you need a GST challan whenever GST or related dues cannot be fully adjusted against your ITC.
GST Challan Generation Process
The GST challan generation process is fully online and can be completed in a few minutes on the GST portal. Once a challan is created, the system generates a unique CPIN that is used for making the payment and tracking the status later. Below are the verified steps to generate a GST challan.
Step 1: Visit the GST Portal
Go to the official GST website at www.gst.gov.in.
Step 2: Open the Challan Creation Page
From the homepage, select
Services > Payments > Create Challan.
You can generate a challan with or without logging in. Logging in helps auto fill your details.
Step 3: Enter GSTIN or Temporary ID
Enter your GSTIN or Temporary ID.
Unregistered users paying penalties or fees can use their Temporary ID.
Step 4: Enter Tax Details
In the challan form, enter the amounts payable under the following heads:
The system automatically totals the challan amount.
Step 5: Select a Payment Method
Choose your preferred payment mode from the available options:
- Net banking
- Debit card
- Credit card
- UPI
- IMPS
- NEFT or RTGS
- Over the counter at a bank branch (eligible taxpayers only)
This step only selects the payment method. Payment happens after the challan generation.
Step 6: Generate the Challan
Click Generate Challan.
A unique CPIN (Common Portal Identification Number) will be created for your challan.
Step 7: Save or Print the Challan
Download or print the challan for reference.
The CPIN remains valid for 15 days from the date of creation.
This completes the GST challan generation process. You can now proceed to make the payment online or offline based on the selected method.
GST Challan Format
A GST challan follows a standard format prescribed by the GSTN to ensure accurate tax payment and tracking. The challan contains essential details such as taxpayer information, payment breakdown, CPIN, and authorized bank details. Understanding the challan format helps taxpayers verify whether all details are correct before making the payment.
Below are the main sections included in a GST challan format:
1. Taxpayer Details
- GSTIN or Temporary ID
- Legal name of the taxpayer
- Address (auto-filled when logged in)
2. CPIN Information
- CPIN number generated by the GST portal
- Date of challan generation
- Challan validity period (15 days)
3. Payment Details
The challan displays the breakup of the tax amounts entered by the taxpayer under:
- CGST
- SGST or UTGST
- IGST
- Cess
- Interest
- Penalty
- Late fees
- Others, if applicable
Each section shows the amount payable and the total challan amount.
4. Payment Mode Selected
The challan displays the payment mode selected:
- Net banking
- Debit or credit card
- UPI
- NEFT or RTGS
- Over-the-counter at a bank (where applicable)
This helps banks and taxpayers confirm the mode selected during the creation process.
5. Bank Details (if applicable)
For NEFT or RTGS payments, the challan displays:
- Beneficiary bank account
- IFSC code
- Reference number
These details must be used when initiating payment from your bank.
6. CIN Section (Post-Payment)
Once payment is completed, the bank generates a CIN (Challan Identification Number) and updates it in the GST system.
This section is blank before payment and appears in the receipt once payment is successful.
7. Verification Panel
A section for the taxpayer’s confirmation and bank acknowledgment appears at the end of the challan.
The GST challan format ensures transparency, accuracy and a standard structure for all taxpayers making GST payments.
Types of GST Challan Payment Methods
Taxpayers can pay GST challans using online and offline methods. The GST portal supports multiple payment options to make tax deposits convenient, secure and quick. Below are the two main types of GST challan payment methods.
Online Payment of GST Challan
Online payment is the most preferred mode because it is instant and updates the GST ledger automatically. After generating the challan, taxpayers can pay through:
Net Banking
You can select your bank from the authorised list on the portal and complete the payment instantly.
Debit Card or Credit Card
Card payments are supported for banks integrated with the GST system.
UPI
UPI payments are available for select banks. Payment is processed through supported UPI handles or apps.
NEFT or RTGS (Online initiation)
You can generate a mandate form and make the payment from your bank account using NEFT or RTGS.
IMPS (Immediate Payment Service)
IMPS enables instant GST challan payment with real-time confirmation and quick CIN generation, available 24×7, including weekends.
Benefits of online payment:
- Instant challan settlement
- Auto-update of CIN on the GST portal
- Convenience of paying from anywhere
- Faster return filing and reconciliation
Offline Payment of GST Challan
Offline payment is available for taxpayers who prefer manual banking methods or when online modes are not supported.
Over-the-Counter (OTC) Payment
You can pay at authorised bank branches using:
- Cash
- Cheque
- Demand Draft
OTC payments are allowed for deposits up to ₹10,000 per challan per tax period (subject to applicable exceptions and notifications).
NEFT or RTGS (Offline initiation)
Taxpayers can visit their bank branch and make payment using the NEFT or RTGS mandate form generated with the challan.
Benefits of offline payment:
- Suitable for taxpayers without internet banking
- Accessible for small businesses and rural areas
- Allows physical confirmation through bank receipts
- Both online and offline methods are widely used, but the
- GST portal encourages online payments for faster processing and real-time challan updates.
How to Pay GST Challan Online
Once the GST challan is generated, you can pay it online using the payment mode you selected during challan creation. Online payment is quick, and the GST cash ledger is updated once the bank confirms the payment and the CIN is reflected on the portal. Follow the steps below to complete your GST challan payment online.
Step 1: Go to the GST Portal
Visit the official GST website at www.gst.gov.in and open the Payments section.
Step 2: Select “Pay Challan”
Go to
Services > Payments > Track Payment Status / Pay Challan
Enter your CPIN to view your challan.
Step 3: Choose Your Payment Method
The portal will show the payment mode you selected earlier, such as:
- Net banking
- Debit or credit card
- UPI
- NEFT or RTGS
- Click Proceed to Payment.
Step 4: Complete the Payment
You will be redirected to your bank’s payment page or app interface.
- If using Net Banking
Log in and authorize the payment. - If using Debit or Credit Card
Enter card details and authenticate the transaction. - If using UPI
Approve the payment through your UPI app.
If using NEFT or RTGS
Use the mandate form and make payment from your bank account using the provided details.
Step 5: Get the CIN (Challan Identification Number)
After successful payment, the bank generates a CIN and sends it to the GST portal. This confirms that the GST challan payment is complete.
Step 6: Check Your Cash Ledger
Go to:
Services > Ledgers > Cash Ledger
The paid amount will reflect under the respective tax heads (CGST, SGST, IGST, Cess).
Step 7: Download the Challan Receipt
Save or print the receipt for your records. It includes:
- CIN
- CPIN
- Bank reference number
- Amount paid
- Payment date
- This document acts as proof of successful GST payment.
Online payment is the fastest and most reliable method because the GST portal updates your records in real time, helping you file returns accurately and avoid delays.
How to Check GST Challan Status Online
After generating and paying a GST challan, you can easily track its status on the GST portal. Checking the challan status helps confirm whether the payment has been processed, whether a CIN has been generated or if the challan has expired. You can track the status using your CPIN or CIN.
Follow the steps below to check GST challan status online.
Step 1: Visit the GST Portal
Go to the official GST website at www.gst.gov.in.
Step 2: Open the Challan Status Page
Navigate to:
Services > Payments > Track Payment Status
Step 3: Enter CPIN or CIN
You can check the status using:
- CPIN, if payment is pending
- CIN, if payment is completed
Enter the code and fill the CAPTCHA.
Step 4: View Current Challan Status
You will see one of the following statuses:
- Pending for Payment
Challan is generated, but no payment has been made yet. - Paid
Payment is successful and CIN is generated by the bank. - Failed
Payment attempt failed. You may retry or generate a new challan. - Expired
Challan validity has ended. A new challan needs to be created. - Awaiting Bank Confirmation
Payment is initiated, but the bank has not yet sent the CIN to the GST system. This usually resolves automatically.
Step 5: Download the Paid Challan
If the challan is marked as Paid, you can download the challan receipt directly from the portal.
Step 6: Verify Entry in Cash Ledger
To ensure the amount is credited correctly, go to:
Services > Ledgers > Cash Ledger
This ledger will show the tax amount deposited under each head.
Checking the challan status regularly helps you avoid payment delays, return filing issues, and late fees.
Conclusion
A GST challan is an essential document for paying GST, interest, penalties and other liabilities to the Government of India. The entire process, from challan generation to payment and status tracking, is fully digital, making it simple for taxpayers to stay compliant. By understanding how to generate a GST challan, the available payment methods, and how to check its status online, businesses and individuals can avoid errors, missed deadlines, and late fees.
Using online payment methods also ensures faster updates in the cash ledger and smoother GST return filing.
FAQs
1. How to pay the GST challan?
You can pay a GST challan online on the GST portal using net banking, card, UPI or NEFT, or RTGS. Just enter your CPIN and follow the bank payment steps. For detailed steps, see the “How to Pay GST Challan Online” section above.
2. How to generate GST challan?
Go to Services > Payments > Create Challan on the GST portal. Enter your GSTIN, add the payable tax amounts, choose your payment method and click Generate Challan to receive the CPIN.
3. How to pay GST challan offline?
You can pay GST challan offline through authorised bank branches using cash, cheque or demand draft, or by using NEFT or RTGS. Refer to the “Offline Payment of GST Challan” section above for detailed steps.
4. What is a challan in GST?
A GST challan is a document used to deposit GST, interest, penalty, fees or any other payable amount to the government. It contains a CPIN for payment tracking.
5. What is CPIN in the GST challan?
CPIN means Common Portal Identification Number. It is a 14-digit code generated when a GST challan is created. CPIN is used to retrieve the challan and make a payment.
6. How long is a GST challan valid?
A GST challan is valid for 15 days from the date of generation. If it expires, a new challan must be created.
7. How to cancel a GST payment challan?
Once generated, a GST challan cannot be cancelled. If unpaid, you can ignore it and create a new challan. If payment fails or shows pending, the bank updates the status automatically.
8. What is GST?
GST stands for Goods and Services Tax. It is a unified indirect tax system applied to the supply of goods and services in India.
9. What are the types of GST?
India has three types of GST:
- CGST Central Goods and Services Tax
- SGST or UTGST State or Union Territory Goods and Services Tax
- IGST Integrated Goods and Services Tax
