Mode of Payment
- Principal tax liability: Debit to Electronic Credit Ledger of the Taxpayer maintained on the “Common Portal – Only”;
- Interest, Penalty and Fees cannot be paid by debiting the Electronic Credit Ledger;
- Amount may be deposited in Electronic Cash Ledger by making E-Payment (Internet Banking, Credit Card – pre registration with the portal, Debit Card, RTGS / NEFT) at any authorized branches of Banks to accept GST payments. Over the Counter payment (OTC) through authorized banks for deposits upto Rs. 10,000/- per Challan per tax period, by cash, cheque or demand draft can also be made;
- The cash deposited would be shown as a credit to Electronic Cash Ledger of the Taxpayer maintained on the “Common Portal”.