The Goods and Services Tax (GST) payment process in India involves several steps:

Step 1: Registration

1. Obtain a GSTIN (GST Identification Number) from the GST portal.
2. Register on the GST portal (gst.gov.in).

Step 2: Invoice Generation

1. Generate invoices for supplies made.
2. Include GSTIN, invoice number, date, and tax amount.

Step 3: Tax Calculation

1. Calculate GST liability.
2. Determine tax rate (5%, 12%, 18%, or 28%).

Step 4: Payment

1. Pay GST using:
   • Electronic Cash Ledger.
   • Electronic Credit Ledger.
   • Internet Banking.
   • NEFT/RTGS.
   • Over-the-Counter (OTC) payment.

Step 5: Return Filing

1. File GST returns (GSTR-3B, GSTR-1, GSTR-9).
2. Report tax liability and payment.

GST Payment Modes

1. Online Payment (gst.gov.in).
2. Offline Payment (through authorized banks).
3. Over-the-Counter (OTC) Payment.

GST Payment Due Dates

1. Monthly payment: 20th of next month.
2. Quarterly payment: 22nd/24th of next quarter.

GST Payment Challan

1. Generate Challan (GST PMT-06).
2. Pay tax using Challan.

GST Payment Status

1. Check payment status on gst.gov.in.
2. Verify payment confirmation.

Penalties for Late Payment

1. Interest @ 18% p.a.
2. Late fee ₹50/day.

GST Payment FAQs

1. What is the GST payment process?
2. How to generate GST Challan?
3. What are the GST payment modes?

References

1. GST Act, 2017.
2. GST Rules, 2017.
3. CBIC (Central Board of Indirect Taxes and Customs) notifications.

Additional Resources

1. GST portal (gst.gov.in).
2. GST Council website (gstcouncil.gov.in).
3. CBIC website (cbic.gov.in).