GST Payment Due Dates for Both General & Composition Scheme Taxpayers
Type of TaxpayerGST Payment Due Dates
General20th Day of the Next Month
Composition18th Day of the Next Month of Quarter

Rules and Regulations of GST Payment for Taxpayers

  • The electronic cash ledger will be credited if payment for tax, interest, penalty and fee has been made by internet banking, credit card, NEFT, RTGS. While the amount can be used for the payment of interest, tax, penalty which is remaining in the electronic cash ledger of the taxpayer
  • A payment for GST PMT-06 form is done through challan while the challan is only valid for the time period of 15 days. When the payment is done successfully, a Challan Identification Number (CIN) is generated. If in any case the CIN is not generated than the taxpayer can file Form GST PMT-07
  • Online payments even made after 8 pm will be credited on the same day to the taxpayer’s account. While there will be no physical challan accepted for the GST payment while the challans will be generated from the only for all the payments of taxes, fees, penalty, interest
  • For the payment of challan under the 10000 rupees limit, it can be done over the counter with cash, cheques, demand draft through authorised banks while for the payments exceeding the amount of 10000 will be collected through digital mode only
Bank You Cannot Currently Use for EPayment of GST

Currently as per Our Last Screening of the Portal on 4th August, 2017 the following banks are not considered by GST Portal for Net Banking Payment Purpose viz, Kotak Mahindra Bank, Yes Bank, KVB Bank, IndusInd Bank, RBL, IDFC Bank etc

Note the List above is not exhaustive and is based on our study. You are requested to Login and check before updated information at time of reading this post.

Some of the Other Rules of the Challan are:

  • Just immediately after the creation of CPI and common portal identification number, all new challan can be modified or edited. If there is any change in the amount there must be new challan generated also if the challan contains an incorrect data will expire automatically after 15 days
  • Each and every challan must be issued with a separate cheque or DD
  • A partially filled challan can be saved in the post login mode and can be accessed using the path – Services > Payments > My Saved Challans. A maximum of 10 challans can be saved on the GST portal with the validity period of 7 days
  • The system will restrict any new generation of OTC challan if there is any unpaid OTC challan generated with the tax period amount exceeding rupees 10000. The challan will also automatically get cancelled or expire after 7 day validity period
  • There will be UTR used in RTGS transactions with RBI. While the UTI must be linked, If in case the payment is not updated even after 2 hours on the landing page, there will be an option to link the UTR
  • On behalf of a taxpayer, the third party can make the payments


Other Due Dates as Indicated on GST Portal for the Upcoming Return Filing Compliance

  • Aug 20th
    GSTR-3B for July 2017
  • Sep 20th
    GSTR-3B for August 2017
  • Sep 5th
    GSTR-1 for July 2017
  • Sep 10th
    GSTR-2 for July 2017
  • Sep 20th
    GSTR-1 for August 2017
  • Sep 25th
    GSTR-2 for August 2017
  • Oct
    Normal Schedule for Return Filing

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