Who is liable to pay GST?

Typically, the supplier of goods or service is liable to pay GST. In certain cases, like imports and other notified supplies, the recipient may be liable to pay the tax under the reverse charge mechanism.

What types of taxes do I have to pay under GST?

For intra-state supply of goods and services, you would have to pay Central GST (CGST) and State GST (SGST). For inter-state supply of goods and services, you would pay Integrated GST (IGST). In addition, certain categories of registered persons will be required to pay tax deducted at source (TDS) and tax collected at source (TCS) to the government account.

When does a taxable person pay GST?

At the time of supply of goods and services during one of the three events – on receiving payment, issuance of invoice or completion of supply

How can I make the payment?

You can make the payment in one of the following ways:

1. Through debit of credit ledger of the taxpayer maintained on the common portal (only tax can be paid; interest, penalty and fees cannot be paid by debit in the credit ledger)
2. In cash by debit in the cash ledger of the taxpayer maintained on the common portal (money can be deposited via e-payment, real time gross settlement (RTGS) or national electronic fund transfer (NEFT) and over-the-counter payment in branches of banks authorized to accept GSTdeposit)

What would happen if a taxable person files return without paying GST?

The return would not be considered as a valid return. Only a valid return can allow input tax credit (ITC) to the recipient. This mean unless the supplier has paid the entire self-assessed tax and filed his return and only if the recipient has filed his return too, would the ITC of the recipient be confirmed.

For more detailed information, please read the FAQs or visit the GST portal today.

Read FAQs GST Portal

*The guidance provided above is as per the Model GST law (released in November 2016) and draft Rules. Please refer to GST/ CBEC website for further details.