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How to make payment of taxes under GSTR-3B?
Everyone is gearing up as only four days are left to file the first return under GST ie Form GSTR-3B, unless any further notification is released by the government regarding the extension of the filing dates.

One of the important elements while filing the return is payment of taxes to make it a valid return. You can make payment of taxes under GSTR-3B, adjust the tax liability and file the return by the following the steps mentioned below:

Step 1: Login to the GST portal at

Step 2: Fill Form GSTR – 3B

Step 3: Select "Services", "Payment" and "Create Challan" options.

Step 4: Fill the tax liability as per GSTR 3B.

Step 5: Generate Challan

There are three modes of payment for taxes namely: E-Payment, Over the Counter and NEFT/RTGS. Select the mode as per your preference. Then click on 'Generate Challan' button. Challan will be generated with a unique CPIN number along with generation and expiry date of the challan. Download Challan, if required.

Step 6: Make Payment

Go to 'Services' taband select 'Payment' option and then click 'Challan History'. If you have multiple challans then, you can search the challan using CPIN or date. Select the challan for which you have to make payment.

Step 7: Procedure of Payment

Out the 3 modes of payment, if you have selected

·'E-payment', then, you can make the payment only through net banking. There are around 25 banks. Select the bank and click on 'Make Payment' button. It will redirect you to the respective bank online payment portal. Once the payment is done, bank transaction ID and payment receipt are generated. The payment receipt shall reflect CIN number which comprises of bank code followed by CPIN of the respective challan.

·'RTGS/NEFT' option, then beneficiary details will be reflected on the challan. Now you can make the payment through RTGS/NEFT by adding such beneficiary details. Once the transaction is successful, a UTR number is generated. Now on your GST portal, open that particular challan from 'challan history' and link your UTR by adding UTR number in the specified fields.

· 'Over the Counter' option helps you make a transaction in offline mode.However, the challan amount can be up to Rs. 10,000 only.

It is to be noted that the tax amount paid shall be reflected in your Electronic Cash Ledger on the GST portal on real time basis.

Step 8: Adjustment of Balance in Electronic Cash Ledger or Electronic Credit ledger with output tax liability under Form GSTR 3B and Final Return filing.

i. In GSTR- 3B form on GST portal click on 'Submit' button because GSTR 3B submission is required for enabling payment of tax.

ii. Now 'Payment of Taxes' option will unfreeze. Adjust output tax liability with Input Tax Credit or Electronic Cash Ledger. Thereafter, click on 'Offset Liability' button.

iii. File Form GSTR 3B.

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