Goods and Services Tax

Payment of GST liabilities – GST liabilities are paid through electronic ledgers available on the portal of goods and services tax. For making payments Electronic credit ledger and Electronic cash ledger can be used however a person cannot use E credit ledger for payment of penalties, interest and any late fines. Credit ledger shows the amount of ITC (input tax credit) available on the inward supplies by the registered person. GST Ledgers work like your bank account, it debit to the extent of amount used for payment of liabilities and credit the amount of ITC available for payment of liabilities. The amount in Ecash ledger is credited through payment options available on the official portal.

Electronic Ledger FORM NO.
E credit ledger GST PMT-02
E liability ledger GST PMT-01
E cash ledger GST PMT-05

How to make payment of GST liabilities
1. Visit gst.gov.in
2. Go to services in the menu and click on payments.
3. Enter your GSTIN.
4. Proceed with

Checking status of your payment
● Visit gst.sov.in
● Go to the payments section and click on Track your payment status.
● You need your GSTIN and CPIN mandatorily for tracking your payment status.
● Common status that are shown on the portal-
Awaiting Bank Confirmation: For e-payment mode of payment, if the maker has made a transaction and checker approval is not communicated by bank to GST System.
Awaiting Bank Clearance: For OTC mode of payment, if the bank has acknowledged the Challan but remittance confirmation is not communicated by the bank to the GST System.