Hello Everyone, in this post we will discuss the process of GSTR-3B e-payment and challan creation.

E- Payment Process of GSTR- 3B

1. Firstly, ensure that you have filled all the details.

We have written a blog on the process of GSTR-3B preparation which you can find here – Prepare and submit GSTR-3B.

Once all that is done, click on PROCEED TO PAYMENT from below in the official GST Portal.

GSTR-3B Challan Creation 1

The cash available as on date and ITC available (ITC of current tax period) are shown in the table.

GSTR-3B Challan Creation 2

Then scroll to the right to see the Credit Ledger Balance.

GSTR-3B Challan Creation 3

2. Provide the credit amount to be used from the respective credit heads to repay the existing liabilities and amount in cash.

Note:

  1. The system will auto-fill “Tax to be paid through ITC” fields with the amount based on the law relating to credit usage. However, you can edit this ITC utilization but then the cash you have to pay will also change.
  2. Tax liabilities you have entered in the returns and its credits will be updated in their respective ledgers and seen in the “Tax payable” under the payment section. The updated balance will be displayed under the payment section.

Common situations

Some of the common situations you may come across during the payment of GSTR-3B are:

  • If cash balance in Electronic Cash Ledger is less than the amount required to repay your liabilities.

Then the available cash balance is used from the Electronic Cash Ledger and additional cash will be displayed in the Additional cash required. So, we need to create a challan by clicking on the CREATE CHALLAN button.

GSTR-3B Challan Creation 4

Therefore you will be able to view the additional cash required to repay your liability.

GSTR-3B Challan Creation 5

  • If available cash balance in Electronic cash ledger is above the required cash to settle the liabilities.

There is no additional cash needed for the repayment and zero amount is displayed under Additional cash required. Next, click MAKE PAYMENT/POST CREDIT TO LEDGER to repay your liabilities.

GSTR-3B Challan Creation 6

  • If available cash balance in Electronic cash ledger is above the required cash to settle the liabilities, but due to the ITC utilization principle, you cannot balance the liabilities.

As a result, additional cash required for paying liability will be seen under Addition cash required. A challan for that additional cash is made when you click on the CREATE CHALLAN at the bottom of the page.

GSTR-3B Challan Creation 7

You can view the additional cash required for paying the liability when you scroll to the right.

GSTR-3B Challan Creation 8

3. Click MAKE PAYMENT/POST CREDIT TO LEDGER settle liabilities or to claim credit in case you have no liabilities.

Note:

  • If there is any change in the previous page, Click BACK and rectify your errors. Then select MAKE PAYMENT/POST CREDIT TO LEDGER to settle your liabilities, as you cannot make any changes later to Form GSTR-3B.
  • When we click on MAKE PAYMENT/POST CREDIT TO LEDGER, the GST Portal will check the available Cash ledger balance.
  • Next, select PREVIEW DRAFT GSTR-3B to view the summary page of Form GSTR-3B before making any payments.

GSTR-3B Challan Creation 9

Challan Creation

If you have insufficient balance, select YES from the pop-up message displayed.

GSTR-3B Challan Creation 10.

Then Create Challan page is displayed.

Note:

  • In the Tax Liability Details grid, the Total Challan Amount and Total Challan Amount (In Words) are auto-filled with the total amount of payment to be made and it can not be edited.
  • Then select your Payment Modes (E-Payment/ Over the Counter/ NEFT/RTGS.)
  • Click on GENERATE CHALLAN
  •  Finally, Challan is generated.

Note:

Net Banking: You will be directed to the Net Banking page of your Bank. The amount to be paid will be shown on your Bank’s website. If you want to change the amount, cancel your transaction and then create a new challan.

When your payment is successful, you will be re-directed to the GST Portal where transaction status is displayed.

Bank: Take a print out of the Challan and pay using Cash/ Cheque/ Demand Draft within its validity period. After the bank update, the status of the payment will be seen on the GST Portal.

NEFT/ RTGS: With a print out of the Challan and visit the Bank. The Mandate form is then generated. Then pay it by Cheque or debit facility provided by your Bank.

The transaction will be processed by the Bank and RBI will confirm it within 2 hours. The status of the payment will be updated on the GST Portal.

GSTR-3B Challan Creation 11

9. After successful payment, a confirmation message will be displayed. Click on YES.

GSTR-3B Challan Creation 12

We have come to an end of the post on GSTR-3B Challan Creation and E-Payment Process. Did you find this blog useful? Let us know your views and suggestions in the comment section below.

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