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Offline Payments: Over the Counter https://tutorial.gst.gov.in/userguide/payments/Offline_Payments__Over_...

Offline Payments: Over the Counter


1. Can I make OTC Challan payments at any branch of the authorised banks?

Yes, OTC Challan payment/s can be made at any branch of the selected authorised bank. The details of these branches
are available on the GST Portal. The bank details are available at Services > Payments > List of Authorised banks.

2. What is the maximum amount that can be paid per Challan using Over the
Counter (OTC) payment mode option?

One or more OTC Challans can be created for any amount/s such that the total value of OTC payments within a tax period
(calendar month/quarter) does not exceed INR 10,000. Therefore, the maximum amount that can be paid using a single
OTC Challan is limited to INR 10,000.

Please note: If you have generated but unpaid OTC Challans in a given tax period amounting to INR 10,000 the system
will not let you generate any more OTC Challans until the unpaid Challans automatically expire or cancelled by the
taxpayer.

3. Are Outstation Cheques accepted by banks for OTC payments?

Yes, Outstation Cheques (payable at par at all branches of bank )are accepted by banks for OTC payments.

4. For OTC payments, which date is treated as the payment deposit date? The date
of deposit of Cheque/DD or the date of realization?

The date of realization is treated as the payment deposit date.

5. How long does it take for Cheque/DD payments to get updated in the GST Portal?

Cheque/ DD payments gets updated in the GST Portal as and when updated by the bank.

6. Who will issue the acknowledgement receipt on depositing Cash/Cheque/DD with


a bank?

The respective banks branch shall issue the acknowledgement receipt.

7. How long does it take for cash payments to get updated in the GST System
Portal?

Cash payments get updated in the GST System Portal as and when updated by the bank.

8. I made a cash payment/deposited a Cheque/DD after the Challan expiry date and
it was accepted by the bank. The payment status is still not updated on the GST
Portal. What should I do? If the Challan was accepted by bank, the status should be

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Offline Payments: Over the Counter https://tutorial.gst.gov.in/userguide/payments/Offline_Payments__Over_...

updated.

Since the payment was made after the expiry date, it cannot be updated. If the bank has accepted the payment, it would
be rejected by GST portal. In such a scenario, approach the bank branch where you made the payment and seek a refund
for the same.

Offline Payment Tip: Always verify that the Challan has not expired before leaving for making the payment at the bank.

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