CA - Ankg & Associates

How to Deposit  your Goods and Services Tax  – IGST / CGST / SGST or UTGST / Cess

In old tax regime of VAT , Excise & Service Tax tax was required to be deposited Online . But for online deposit of  Excise Duty & Service tax , tax payer  was not required to login to their respective tax accounts.

In GST , for deposit of tax one has to first login to their GST a/c using GST user ID & Password (at www.gst.gov.in) and deposit due tax.

One has to be very careful and alert while depositing any type of tax. It is always suggested that its better to prepare computation of tax payable whether IGST or CGST & SGST / UTGST and get it verified by your consultant as once any amount is deposited as IGST cannot be interchanged / inter adjusted for CGST & SGST/UTGST and vice versa.

For example in case registered person was required to deposit IGST but amount was wrongly deposited as CGST , it cannot be corrected later on. And only remedy available is to deposit correct CGST and get refund  of IGST wrongly deposited.

For assisting in online deposit of GST  , we have prepared a Step by Step Guide on How to Deposit GST. To download click below :

Step by Step Guide to Deposit GST