How can payment be done?

Payment can be done by the following methods:
(i) 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..
Tax payers shall be allowed to take credit of taxes
paid on inputs (input tax credit) and utilize the same
for payment of output tax. However, no input tax
credit on account of CGST shall be utilized towards
payment of SGST and vice versa. The credit of IGST
would be permitted to be utilized for payment of
IGST, CGST and SGST in that order.
(ii) In cash by debit in the Cash Ledger of the taxpayer
maintained on the Common Portal. Money can be
deposited in the Cash Ledger by different modes,
namely, E-Payment (Internet Banking, Credit Card,
Debit Card); Real Time Gross Settlement (RTGS)/
National Electronic Fund Transfer (NEFT); Over the
Counter Payment in branches of Banks Authorized to
accept deposit of GST.