The commissioner of Indirect tax and customs has revised the Payment of pre-GST taxes (Central Excise & service tax) through a circular. The taxpayer now has to pay pre-GST taxes using ICEGATE e-payment portal.
When GST was introduced the ACES portal migrated to GST Portal. After the implementation of GST, the taxpayer now have to create challan on GST portal and pay the taxes using ICEGATE payment online portal.
Challan generation procedure on GST Portal
- First, the taxpayer needs to log into the GST Portal using valid credentials.
- Choose e-payment from the Service menu and click on Created Challan. It shall be noted that the taxpayer can check the status or validity of challan using Track Challan Status
- A new window will open to create challan. The taxpayer needs to select the ST (Service Tax) Registration Number and CE (Central Excise) Registration number and then need to enter the CAPTCHA code. After filling all these details he/she needs to click on the Submit button.
- After submitting the taxpayer’s information will be displayed. The information includes:
- Name of the taxpayer name
- The e-mail address and mobile number
- CE/ST Registration Number
- Address of the taxpayer with CDR (chief departmental representative) details.
- Now he/she needs to choose the tax account heads using a drop-down bar.
- After choosing the tax heads he/she needs to enter the tax amount. After entering the amount click the Next button.
Note: The final amount will get auto-calculated.
- Once the taxpayer hits click the total amount of tax will be shown in words. The taxpayer can continue or edit the same.
Note: If he/she chooses the Edit button he will be redirected to the previous screen where he/she can make corrections.
- After validating all the details the taxpayer will need to click on the Generate Challan button.
- One the taxpayer clicks on the button, he/she will get CTIN (Challan Temporary Identification Number)
Note: The validity of the generated challan will be 15 days.
The taxpayer will get a new button indicating Make Payment, after clicking on that button he/she will be redirected to the ICEGATE e-payment Portal.
E-payment on ICEGATE portal process
- In the ICEGATE portal, the taxpayer will be able to see all the unpaid challans. He/she can either pay a single challan or multiple challans at a time.
- Once the taxpayer chooses the single and multiple options, he has to click on the Pay button.
- After clicking on the play button he/she will get two different payment options (RTGS/NEFT). He can choose the available payment option accordingly.
- A mandate form will generate after choosing the payment option, using which he/she needs to make the payment at the bank.
- In case if the taxpayer wants to make the tax payment online, he/she can do it directly on the ICEGATE e-payment portal. After choosing the online payment, the taxpayer will get redirected to the GST Portal to make the final payment using (RTGS/NEFT).