Input Tax Credit


After making all adjustment and taking Input Tax Credit (ITC) available to a tax payer, a tax payer is required to pay any balance GST liability online.

Here is a step-by-step guide that will help you make GST payment with ease –

Step 1 – Login to the GST Portal. Enter your username, password, and captcha code

Step 2 – Once you log 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.

There are 3 methods of payment here:

  • Internet 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 going to the bank in person or choose ‘E-Payment’, ‘NEFT/ RTGS to make 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 payment in Bank.