Highlights
1.馃悓 Only 25 banks have been authorised to collect GST.
馃悓Private Banks, HDFC, ICICI and Axis Banks are not eligible to collect GST.
馃悓Regd persons having their accounts with these banks can pay only through NEFT/RTGS only.
馃悓All tax challans are to be created only after logging into your GST account.
馃悓CPIN will be generated for each such challan created.
馃悓Such challan can be used to pay later but only within 15 days.
7.馃悓 Such challans having CPIN are also required even if you wish to pay through epayment or debit/credit card.
馃悓After payment of challan either at bank or epayment mode, a CIN number will be generated.
馃悓If payment is made through NEFT/RTGS, then you have to log in to your account and enter your UTR number in your profile.
馃悓Three days after the generation of CIN or entering your UTR, your tax payment will be reflected in your e-cash ledger.
馃悓Only after the payment is reflected in your e-cash ledger, you can adjust/pay your output liability.
馃悓This concept of three days is different from what is in IT, etc.
Conclusion:
馃彽You must pay your taxes well 3 days before you file your GSTR-3.Only then you will be able to file your GSTR-3.
馃彽In other words, if last date of filing GSTR-3 is 20th, then last date of payment will be 17th.
馃檹So please be sure to pay off your tax liability by 15-17th of each month.
