After successfully filing GSTR-3B, you can easily make payments to GST by creating a challan.

If the above example is taken, GST payable is as shown below:

To make payments towards GSTR-3B

1.     Log in to the GST portal.

2.     Go to Services > Payments > Create Challan.

3.     Under Tax Liability, enter the required values.

4.     Under Payment Modes, select the required method of payment. If you have chosen NEFT/RTGS as the mode of payment, you also have to select your preferred Remitting Bank.

5.     Click GENERATE CHALLAN.

The Beneficiary Details appear according to the Remitting Bank selected.

6.     Click DOWNLOAD to generate the challan. Using this challan, you can make the payment through net banking or cash/cheque payment in the bank. When you complete the payment, money gets transferred to your e-Cash ledger.

Note: If the tax amount is less than Rs. 10,000 you can make cash payment in the bank with the challan.

7.     Log in to the GST portal and make the tax payment.

8.     After the payment, submit your GSTR-3B returns. This completes your GSTR-3B filing.