GST Returns

Frequently Asked Questions on GST Payment Process

what is GST Payment

Here, FAQs are prepared relating to GST Payment and rules relating to the same. As we all know GST Returns are required to be filed periodically, and payment is to be made accordingly.

What is the mode of GST Tax Payments?

GST tax payments can be done through:

  • Debit of credit ledger of tax payer maintained on the common portal;
  • In cash by debit in the cash ledger of the tax payer maintained on the common portal. Money may be deposited in the cash ledger by Internet banking, Credit or debit card, Real Time Gross Settlement or National Electronic Fund Transfer, over the counter payment.

Is pre registration of credit card required in the GSTN portal for the GST payment?

Yes, it’s necessary to pre register the credit card for GST payment with the Common portal maintained on GSTN. GSTN[1] may also attempt to put a system with banks in verifying the credit card by taking a confirmation from the credit card service provider.

What is CPIN?

CPIN stands for Common Portal Identification Number. It is given at the time of generation of challan. It is a 14 digit unique number to identify the challan. The CPIN remains valid for 15 days period.    

What is CIN?

CIN stands for Challan Identification Number. The 17 digit CIN number is issued after the payment of GST. Every CIN is a 17 digit unique code. It comprises of the 14 digit CPIN with a 3 digit bank code.

What is the linkage between GSTN and Authorized banks?

There would be a real time two way linkage between GSTN and the core banking solution of the bank. CPIN is automatically routed to the bank through electronic string for verification and receiving payment and a CIN is automatically sent by the bank to the common portal confirming payment receipt.

Can a challan generated online be modified?

No. Once the taxpayer logs into GSTN portal for generation of challan, payment particulars should be fed in by the tax payer or his authorized person. He may save the challan midway for updating in future, if required. However, it may be noted that once challan is finalized and CPIN generated, no changes can be made.

What are the main features of GST payment Process?

The main features of GST payment process are as follows:

GST payment Process
  • Electronically generated challan from GSTN portal and no use of manually prepared challan;
  • Hassle free mode of payment of tax;
  • Convenience of making payments online;
  • Paperless transactions;
  • Speedy accounting and reporting;
  • Logical tax collection data in electronic format;
  • Electronic reconciliation of all receipts;
  • Warehousing of digital challan;
  • Faster remittance of tax revenue to the Government account.

Read our article: Overview of GST on Advertisement Services and its Taxability

Ashish M. Shaji

Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on corporate law. He is a creative thinker and has a great interest in exploring legal subjects.

Business Plan Consultant

Trending Posted

Our Awards Our Awards

Top 100 Companies in Asia - Red Herring
Top 100 Companies in Asia - Red Herring

Red Herring Top 100 Asia enlists outstanding entrepreneurs and promising companies. It selects the award winners from approximately 2000 privately financed companies each year in the Asia. Since 1996, Red Herring has kept tabs on these up-and-comers. Red Herring editors were among the first to recognize that companies such as Google, Facebook, Kakao, Alibaba, Twitter, Rakuten,, Xiaomi and YouTube would change the way we live and work.

Top 25 in India - Consultants Review

Researchers have found out that organization using new technologies in their accounting and tax have better productivity as compared to those using the traditional methods. Complying with the recent technological trends in the accounting industry, Enterslice was formed to focus on the emerging start up companies and bring innovation in their traditional Chartered Accountants & Legal profession services, disrupt traditional Chartered Accountants practice mechanism & Lawyers.

Top 25 in India - Consultants Review

In the news