{"id":26117,"date":"2024-01-28T23:31:23","date_gmt":"2024-01-28T18:01:23","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=26117"},"modified":"2025-10-28T02:02:30","modified_gmt":"2025-10-27T20:32:30","slug":"gst-advisory-on-payment-via-credit-card-debit-card-upi","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gst-advisory-on-payment-via-credit-card-debit-card-upi\/","title":{"rendered":"GST Advisory on Payment via Credit card\/Debit Card\/UPI"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e57e13e3e47\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e57e13e3e47\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gst-advisory-on-payment-via-credit-card-debit-card-upi\/#GST_Advisory_on_Payment_via_Credit_card_or_Debit_Card_UPI_wef_19012024\" title=\"GST Advisory on Payment via Credit card or Debit Card &amp; UPI w.e.f. 19\/01\/2024\">GST Advisory on Payment via Credit card or Debit Card &amp; UPI w.e.f. 19\/01\/2024<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gst-advisory-on-payment-via-credit-card-debit-card-upi\/#Goods_and_Services_Tax_Network_Launched_UPI_Option_in_10_States-_GST_Payments_Go_Digital\" title=\"Goods and Services Tax Network Launched UPI Option in 10 States- GST Payments Go Digital\">Goods and Services Tax Network Launched UPI Option in 10 States- GST Payments Go Digital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gst-advisory-on-payment-via-credit-card-debit-card-upi\/#Important_Financial_Limit_in_2025_for_UPI_and_other_transactions\" title=\"Important Financial Limit in 2025 for UPI and other transactions\">Important Financial Limit in 2025 for UPI and other transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/gst-advisory-on-payment-via-credit-card-debit-card-upi\/#Issue_Excess_ITC_Claims_Post_Delinking_of_CNDN_from_Original_Invoice\" title=\"Issue: Excess ITC Claims Post Delinking of CN\/DN from Original Invoice\">Issue: Excess ITC Claims Post Delinking of CN\/DN from Original Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/gst-advisory-on-payment-via-credit-card-debit-card-upi\/#Proposed_Solution\" title=\"Proposed Solution\">Proposed Solution<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-26119\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GSTN-advice-related-to-gst-payment-via-upi-and-credit-debit-cards-1.jpeg\" alt=\"GSTN advice-related-to-gst-payment-via-upi-and-credit-debit-cards.\" width=\"942\" height=\"530\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GSTN-advice-related-to-gst-payment-via-upi-and-credit-debit-cards-1.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GSTN-advice-related-to-gst-payment-via-upi-and-credit-debit-cards-1-300x169.jpeg 300w\" sizes=\"(max-width: 942px) 100vw, 942px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"GST_Advisory_on_Payment_via_Credit_card_or_Debit_Card_UPI_wef_19012024\"><\/span><span style=\"color: #000080;\"><strong>GST Advisory on Payment via Credit card or Debit Card &amp; UPI w.e.f. 19\/01\/2024<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To facilitate the GST taxpayer registered under Goods &amp; Services Tax with more methods of payment, 2 new Payment methods have now been provided under online GST E-payment in addition to net-banking. The 2 new methods are Credit or debit Cards &amp; Unified Payments Interface . Credit or debit Cards facility includes Credit Card (CC) and Debit Card (DC) like Visa, RuPay, Mastercard, Diners issued by any Nationalized or Private Indian bank.<\/p>\n<p>New GSTN Advisory on Payment via Credit Card (CC) &amp; Debit Card (DC) like Visa, RuPay, Mastercard, Diners. To facilitate the Goods &amp; Services Tax taxpayer registered under GST with more methods of payment, two new facilities of payment have now been provided under e-payment in addition to net-banking. The two new methods are Cards and Unified Payments Interface (UPI). Cards facility includes Credit Card (CC) and Debit Card (DC) like Visa, RuPay, Mastercard, Diners issued by any Indian bank. Payment via DC\/ CC\/UPI can be made via Kotak Mahindra Bank irrespective of Credit Card (CC) and Debit Card (DC) issued by any Indian bank. Other banks are in the process of integration. At present the facility is available in 10 states &amp; remaining states are expected to join soon.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Goods_and_Services_Tax_Network_Launched_UPI_Option_in_10_States-_GST_Payments_Go_Digital\"><\/span><span style=\"color: #000080;\"><strong>Goods and Services Tax Network Launched UPI Option in 10 States- GST Payments Go Digital<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-26120\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Make-effortless-GST-payments.jpg\" alt=\"GST-payments\" width=\"920\" height=\"460\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Make-effortless-GST-payments.jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Make-effortless-GST-payments-300x150.jpg 300w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/><\/p>\n<p>GST Payment can now be made through Debit and Credit Card. Also UPI Method will be enable soon for GST Payment.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26125\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GST-pay-.jpg\" alt=\"GST pay\" width=\"1275\" height=\"770\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GST-pay-.jpg 1275w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GST-pay--300x181.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GST-pay--1024x618.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GST-pay--768x464.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/GST-pay--800x483.jpg 800w\" sizes=\"(max-width: 1275px) 100vw, 1275px\" \/><\/p>\n<p><a href=\"https:\/\/carajput.com\/archives\/gstn-advice-related-to-gst-payment-via-upi-and-credit-debit-cards.pdf\">Complete GSTN Advisory on Payment via Credit card\/Debit Card\/UPI-19\/01\/2024<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Important_Financial_Limit_in_2025_for_UPI_and_other_transactions\"><\/span><span style=\"color: #000080;\"><strong>Important Financial Limit in 2025 for UPI and other transactions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28289\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025_page-0001.jpg\" alt=\"Important Financial Limit in 2025 for UPI and other transactions\" width=\"1529\" height=\"1936\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025_page-0001.jpg 1529w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025_page-0001-237x300.jpg 237w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025_page-0001-809x1024.jpg 809w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025_page-0001-768x972.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025_page-0001-1213x1536.jpg 1213w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025_page-0001-800x1013.jpg 800w\" sizes=\"(max-width: 1529px) 100vw, 1529px\" \/><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/01\/Important-Financial-Limit-in-2025.pdf\">Important Financial Limit in 2025<\/a><\/p>\n<h3 data-start=\"142\" data-end=\"220\"><span class=\"ez-toc-section\" id=\"Issue_Excess_ITC_Claims_Post_Delinking_of_CNDN_from_Original_Invoice\"><\/span><span style=\"color: #000080;\"><strong data-start=\"146\" data-end=\"220\">Issue: Excess ITC Claims Post Delinking of CN\/DN from Original Invoice<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"222\" data-end=\"637\">After September 2020, based on the 28th GST Council Meeting recommendation, the GST system delinked Credit Notes (CN) and Debit Notes (DN) from their original invoices.<\/li>\n<li data-start=\"222\" data-end=\"637\">While this change simplified reporting, it inadvertently opened a loophole, enabling taxpayers to potentially claim excess Input Tax Credit (ITC) in cases where CN\/DN values exceeded the corresponding invoice amount.<\/li>\n<\/ul>\n<h3 data-start=\"644\" data-end=\"669\"><span class=\"ez-toc-section\" id=\"Proposed_Solution\"><\/span><span style=\"color: #000080;\"><strong data-start=\"648\" data-end=\"669\">Proposed Solution<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"671\" data-end=\"757\">To address this issue, a system-level filter can be implemented on the GST portal: For a single GSTIN, the total value of credit notes accepted should not exceed the total value of invoices issued to that same GSTIN.<\/li>\n<li data-start=\"908\" data-end=\"1003\">Rather than reinstating invoice-level linking, this GSTIN-level linking approach would Maintain flexibility and ease of compliance for taxpayers, prevent the misuse of excess CNs across multiple invoices &amp; Ensure accurate ITC flow and control over credit reversals in B2B transactions.<\/li>\n<li data-start=\"908\" data-end=\"1003\">This simple validation mechanism would effectively close the loophole while preserving the operational benefits introduced by the delinking measure.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>GST Advisory on Payment via Credit card or Debit Card &amp; UPI w.e.f. 19\/01\/2024 To facilitate the GST taxpayer registered under Goods &amp; Services Tax with more methods of payment, 2 new Payment methods have now been provided under online GST E-payment in addition to net-banking. The 2 new methods are Credit or debit Cards &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10009],"tags":[7069],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26117"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=26117"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26117\/revisions"}],"predecessor-version":[{"id":30295,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26117\/revisions\/30295"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=26117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=26117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=26117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}