Last Date for GST Payment: Complete Guide for 2025
If you’re tired of last-minute GST payments, this guide makes it simple. Get the due dates, interest rules, QRMP deadlines, and a quick way to pay GST online.
What is the last date for online GST payments?
If you’ve ever rushed to pay GST at the last minute, you already know how stressful it gets. The truth is, most businesses don’t struggle with filing. Businesses struggle with paying GST on time. And missing the deadline by a day increases interest, late fees, and issues with the GST payment. So, let’s understand the last date for GST payment, how the GST deadlines work, what happens if you miss them, and how to pay GST online without errors.
What the Last Date for GST Payment Really Means
The last date for GST payment isn’t a random number. Your month-wise GST payment due date is tied directly to your return filing date. For most businesses in India, the tax has to be paid before filing GSTR-3B. So the payment deadline and the GSTR-3B deadline are essentially the same.
Why the deadline is tied to GSTR-3B Think of GST payment and GSTR-3B as two sides of the same coin. The government doesn’t want your return unless your tax liability is cleared. So the moment your GSTR-3B is due, your payment is due too.
| Category | States/UTs | GST Filing Date | Notes |
|---|---|---|---|
| Category A | Karnataka, Maharashtra, Delhi, Gujarat, Tamil Nadu, Kerala | 20th of the month | Larger taxpayer volume, earlier date |
| Category B | Assam, Bihar, Odisha, Punjab, Rajasthan, MP | 22nd or 24th | Used to distribute portal load |
| Union Territories | Chandigarh, Puducherry, Lakshadweep, A&N Islands | Usually same as Category A | Lesser load, often earliest date |
| Historical Pattern | Based on GST Council notifications | Varied between 20–24 | Staggering introduced due to portal load issues |
Example- Say your July 2025 liability is ₹48,000. If you try filing GSTR-3B on 20 August without paying this amount, the portal simply won’t let you proceed. Your challan must be paid first.
This small rule is why most missed deadlines happen, not because people forget the date, but because they don’t reconcile ITC early enough.
A quick rule of thumb:
- Monthly GST filers → Pay GST by the 20th of next month
- QRMP (Quarterly) taxpayers → Pay tax by the 25th, using the fixed-sum or self-assessment method
These due dates can shift state-wise depending on staggered filing.
Month-Wise GST Payment Due Dates (Regular Taxpayers)
If you file GSTR-3B every month, here’s the GST payment calendar you should keep handy.
Read more- Last GST payment December monthly filing dates in 2025.
If the date falls on a weekend or public holiday, the deadline usually shifts to the next working day.
State-wise staggered dates (a nuance most miss)
While the official due date is the 20th, some states follow staggered filing cycles. This is based on the state code + turnover. It doesn’t change your core deadline but affects portal load distribution.
For example:
- Group 1 states often fall on the 20th
- Group 2 states may be assigned the 22nd or 24th
This helps businesses avoid portal congestion during peak hours.
Quarterly GST Payment Deadlines (QRMP Taxpayers)
If you’re under the Quarterly Return Monthly Payment (QRMP) scheme, you don’t file returns every month, but you still need to pay GST every month. Form GST PMT-06 is a single challan through which you can pay taxes, interest, penalties, and fees. You can generate this challan online through the GST portal, make online payments, and get instant receipts. This is also the challan you will have to use to deposit your monthly tax if you are registered under the QRMP scheme. What people misunderstand about PMT-06 that it is optional. It’s not. Even though you're a quarterly filer, your tax liability continues to accumulate monthly.
Example- April liability: ₹18,000 May liability: ₹14,000
If you skip paying April and May and decide to pay only in June, you'll end up paying interest for the April and May months even if your quarterly return isn’t filed yet.
You’ve got two ways to do it:
- Fixed Sum Method (auto-calculated by the portal)
- Self-Assessment Method (pay actual tax after checking books)
For both methods, the last date for GST payment is:
25th of the next month
Here’s a simple breakdown:
Quarterly GSTR-3B filing happens at a later date, but the GST payment deadlines remain monthly.
What Happens If You Miss the GST Payment Deadline?
Missing the last date for GST payment leads to two things: interest and late fee (if your return is late).
1. Interest on Late GST Payment
The interest on late GST payment is straightforward:
- 18 percent per year when you delay tax payment
- 24 percent per year if you wrongly claim excess ITC
Even a one-day delay counts.
2. Late Fee for GSTR-3B or GSTR-1
GST Late fee applies only when the GST return filing is delayed, not the payment alone.
Current late fee for GSTR-3B:
- ₹50 per day (₹25 CGST + ₹25 SGST)
- ₹20 per day for NIL return
Example
Let’s say your GST liability was ₹30,000 for September, but you paid on 28 October instead of 20 October.
Delay = 8 days Interest = 30,000 × 18% × 8/365 ≈ ₹118
This total seems small for a month, but when MSMEs delay often, it piles up.
Read more: GST penalty in India
Wrong ITC Claim
If you wrongly claimed ₹10,000 extra ITC and don’t reverse it in time:
Interest = 10,000 × 24% × days/365
Even a 20-day delay = approx ₹132.
This is why reconciling purchase invoices early in the month is critical. With the GimBooks app, you can create GST-compliant invoices that are professional and customized for your business.
Table: GST Payment Situations and Their Impact on GST Deadlines
| Scenario | What It Means | Revised/Actual Deadline | Key Notes |
|---|---|---|---|
| Composition Scheme Taxpayers (CMP-08) | Quarterly tax payment | 18th of month after quarter ends | GSTR-4 is annual, but tax is paid quarterly |
| Late Payment (Return Filed On Time) | Payment late but return not late | No late fee; only interest | Late fee applies only when return is late |
| Late Return Filing | Return filed after due date | Late fee applies immediately | ₹50/day or ₹20/day NIL |
| NIL Return but Payment Needed | Zero outward supplies, but liability exists | Before filing NIL return | ITC reversal, interest, penalty, etc. still payable |
| ITC Insufficient | ITC doesn’t cover liability | Before filing GSTR-3B | Remaining tax must be paid via challan |
| Cash Ledger Has Balance but Return Not Filed | Cash paid but not offset | Not considered paid until offset | Payment = offsetting liability, not depositing |
How to Make GST Payment Online (Step-by-Step)
Online GST payment is the safest way to avoid deadline stress. Here’s the simplest walkthrough you can follow:
Step 1: Log in to the GST Portal
Visit the official GST portal and log in with your credentials.
Step 2: Go to ‘Create Challan.’
You'll find this under Services → Payments → Create Challan.
GST Challan Essentials
| Topic | Explanation | Validity | What You Should Do |
|---|---|---|---|
| CPIN (Common Portal Identification Number) | Unique ID generated when challan is created | 15 days | Required for payment tracking |
| Challan Validity Period | Time allowed to make payment after generating challan | 15 days from generation | Pay before expiry to avoid rework |
| Expired Challan | Challan not paid in time | Expires automatically | Generate a fresh challan |
| Regenerating Challan | Needed if details change or challan expired | New 15-day validity | Create new CPIN via “Create Challan” |
CPIN and CIN logic
When you generate a challan, the portal assigns a CPIN (Common Portal Identification Number). After you pay through your bank, you receive a CIN (Challan Identification Number).
If CPIN is generated but CIN isn’t received, the payment hasn’t actually gone through.
What to do:
- Wait 30–60 minutes
- If still pending, check bank status
- If debited but not reflected, go to Grievances → Payment Related Issues
This is the exact flow GST officers follow to trace your payment.
Step 3: Enter Tax Amount
Use your liability numbers from GSTR-3B or PMT-06.
Step 4: Choose Payment Method
You can pay GST challan payment using:
- Net Banking
- UPI
- Debit Card
- Credit Card (through supported banks)
- NEFT / RTGS
Step 5: Make the Payment
After making an online GST payment, your cash ledger updates instantly. You can then file GSTR-3B or complete PMT-06.
TOP 4 GST Payment Failure Reasons
- Bank downtime after 11 PM
- UPI cap limits
- Credit card gateway not supported
- Challan expiry (challans expire in 15 days)
A lot of last-minute filers panic here, which is why paying a day earlier saves trouble.
Common GST Payment Problems and Fixes
| Issue | Why It Happens | What to Do | Timeline |
|---|---|---|---|
| Awaiting Bank Confirmation | Bank hasn’t confirmed transaction | Wait 30–60 mins; check bank status | Real-time to 1 hour |
| Double Debit | Gateway error; payment attempted twice | One updates ledger; second refunded by bank | 5–7 working days |
| Failed NEFT/RTGS | Wrong IFSC/timeout/RBI window closed | Verify UTR; raise bank or GSTN grievance | Depends on bank |
| GRN Not Generated | System fails to generate reference number | Cross-check CIN; submit grievance if needed | 1–2 days |
| Cash Ledger Not Updating | Ledger-bank sync delay | Track status on portal; raise ticket with CIN | 2 hours to 48 hours |
Can You Pay GST Using a Credit Card?
Yes, a lot of businesses don’t know this, but you can make GST payments through a credit card using select payment gateways on the GST portal.
GST Payment Through Credit Card – Key Details
| Topic | Details | Notes |
|---|---|---|
| Convenience Fee | 0.40%–1% depending on bank & gateway | Some banks waive for corporate accounts |
| Supported Banks | SBI, HDFC, ICICI, Axis, Kotak, IndusInd, Federal Bank | Depends on active GSTN integration |
| Payment Gateway Partners | SBI e-Pay, BillDesk, NSDL, e-Pay, UPI partners | Enables multi-mode tax payments |
| When CC Payment Isn’t Allowed | Bank restrictions, card type blocked, gateway issues | Some corporate cards block govt payments |
| Refund Timelines (Failed CC Payment) | Refund processed by bank, not GSTN | 3–10 working days to original card |
Why it’s helpful:
- Better cash-flow management
- Option to pay GST even during low liquidity
- Earn reward points or cashback
- Instant confirmation
Check if your bank is supported on the GST portal’s payment list.
Example-
Let’s say your monthly working capital is tight because vendors haven’t paid on time. Instead of delaying GST and paying interest, you use a credit card with a 45-day cycle.
You pay GST today and only pay the credit card bill next month. Zero interest. Zero GST penalty. Plus, you earn rewards on credit card payments.
This is why many small traders use credit cards strategically during the festive season sales.
Tips to Avoid Missing the Last Date for GST Payment
Timely payment isn't just about compliance. It keeps your working capital clean and avoids unnecessary penalties.
Here are a few simple ways to stay consistent:
1. Set Automated Reminders
Mark your GST payment due date on Google Calendar or your accounting tool.
2. Use a Dedicated GST Ledger
Keep the tax amount aside every week so you’re not scrambling at month-end.
3. Pay a Day Earlier
Banks often have downtime. Avoid last-day payments.
4. Use Online Modes
UPI, net banking, and credit card payments are instant and reduce failure risks.
5. Reconcile ITC Regularly
Many delays happen because ITC mismatch leaves you confused at month-end.
6. Identify Cash-flow Blockages
Late GST payments usually point to one of these:
- ITC mismatch
- Slow customer payments
- Large month-end expenses
- No liquidity buffer
Most of the delayed GST payments happen because of cash-flow issues.
7. Set a 10th-of-the-month rule
Most GST-ready businesses don’t wait for the 20th. They close books by the 10th every month. This gives them enough time to reconcile ITC and generate accurate challans.
Conclusion on GST Payments Online
GST deadlines aren’t complicated once you understand the structure. The key is consistency. As long as you track the 20th, 22nd/24th, and 25th dates, you’re safe. And if cash flow gets tight, routing your GST payment through credit card liquidity is a smart fallback.
When your payments are on time, everything else—from filings to compliance—feels much easier.
Related articles-
- GST filing dates for FY 2025–26
- QRMP scheme explained for small businesses
- Apply for GST refund online
- Best GST-compliant invoicing software for MSMEs
- How to manage cash flow for GST payments
- MSME registration benefits in India
FAQs on Last Date for GST Payment Online
Is the last date for GST payment always the 20th?
For monthly GSTR-3B filers, yes. For QRMP taxpayers, monthly payments are due on the 25th.
Do I pay a late fee if I delay only the payment, not the return?
No GST late fee, but you’ll still pay GST interest on delay.
How is interest calculated on late GST payment?
18 percent per year on the unpaid amount until the date you pay.
Can I revise a GST payment once the challan is generated?
No. You must create a fresh challan if there’s an error.
What happens if my online GST payment fails?
If the amount is debited, wait for it to reflect in the cash ledger. If it doesn’t update within 24–48 hours, raise a grievance.
What is the last date for GST payment?
Usually the same as the GSTR-3B due date is 20th of the next month for monthly filers.
What is the GST payment due date for QRMP?
The 25th of next month through PMT-06.
What is the interest for late GST payment?
The interest rate for late GST payments is 18%.
How do I pay GST online?
Create a challan on the GST portal and pay using UPI, net banking, debit card, credit card, or NEFT.
Can I pay GST using a credit card?
Yes, you can make GST payment through credit card via GimBooks Pay and supported payment gateways on the GST portal.