The government has created an official website for GST which is also known as the GST Portal or the GSTN Portal, at www.gst.gov.in . there are various facilities available on the website that would make the entire process a lot easier for the tax payers. The services on the website includes:

·         Obtaining a GST registration,

·         Filing the GST returns,

·         Filing an application for refunds,

·         Filing an application for the cancellation of the GST registration, etc.

It is quite important part of the GST Regime that the administrative authority should be well versed in the technical department. Even though the facilitation centres are still present in the country but now a days all the services related to tax filing can be completed online. The tax payers are not no more obligated to physically visit those centre in order to either to submit their returns or for assessments. All the types of GST related communication be accepting the application or rejecting it or even responding to it, can be completed through the GST Portal. The tax department intimates the tax payers regarding the notices that are generated and give them appropriate time to respond to the same.

In any of the web browser be it Internet Explorer 10+ or Google Chrome 49 + or Firefox 45 + or even through Safari 6+, the tax payers will simply have to enter the www.gst.gov.in and will be able to access the website. The resolution of the website is set at 1024 * 768, which is the most optimum choice for it.

1.      Before logging into the GST Portal

a.       Services: Under the “Services” tab there are five options available from which the tax payer can choose as per his needs.

i.                    Registration

The very first thing that the Service tab show is the link for the tax payers to apply for a new GST Registration. In case the turnover for an individual who supplies both goods as well as services is more than Rs. 20 Lakh (Rs. 10 Lakhs for the North East states and the hill stations), then it is mandatory for them to register under GST. If the supplier only deals with goods, then after putting on some additional terms and conditions, the limit is set at Rs. 40 Lakhs. You can also read more about the reasons as to why these limits are set at the specific range. The tax payers also have an option to register for GST online, through the GST Portal

ii.                  Payments

Any of the tax payer who is registered under GST has an option to create challan as well as make the payments. The second option on the services is used to do so. They have even included an option to track the status. The facility of “Track Application Status” can be used in order to keep a track on your GST registration as well as refund on the GST Portal.

iii.                User services

Under the user services, the tax payer has three options to choose from:

o   The Holiday list

o   Generate a user ID for an unregistered user

o   Locate a GST Practitioner (GSTP)

iv.                Refunds

With the help of this option, the tax payers registered under GST, have an option to keep a track of their application for refund.

v.                  E - way bill system

By clicking on the E - Way bill system, the website will direct you to the E - Way Bill Portal. On the E - Way Bill Portal, the tax payers have an option to get an access to the “Frequently Asked Questions” as well as the user manual. There are various other facilities also available on the E - Way Portal such as:

o   Filing Clarifications,

o   The GST Challan Creation,

o   Locating a GST Practitioner,

o   Tracking Refund Application Status using the ARN number

b.      GST Law

The entire list of links related to both the Central Board of Indirect Taxes and Customs (CBIC) as well as the States and Union Territories commercial tax websites is available on this tab. All the information related to GST can be accessed through this tab. It contains information regarding the following:

o   CGST act and rules

o   SGST act and rules

o   All the other acts as well as rules relevant to GST

o   The latest notifications

o   Amendments

o   Circulars

c.       Download

There are two main sections contained in the Download tab, i.e. the Offline tool as well as the GST Statistics.

i.                    Offline Tools

As mentioned earlier, the government has kept both online as well as offline modes to file GST open for the tax payer. So under the offline tools, various links related to the GST Offline utility related to the GST forms along with the returns.

ii.                  GST Statistics

The metrics related to the previous filing trends of the GSTR - 1 and the GSTR - 3B can be accessed through this tab.

d.      Search Tax payer

In case you want to verify the details of a tax payer, then you have an option to do so either by searching the GSTIN/UIN or PAN of the tax payer or through the GSTINs which are registered under the PAN. This service is available on both the home page as well as after you have logged in. in case you are looking for information regarding a composition dealer who has either opted for the scheme or opted out of the scheme, you simply need to enter their GSTIN or you also have an option to look for them suing their State from where he has registered.

e.       Help and Tax Payer Facilities

There are various links available on the help tab of the GST Portal. These links have been provided to the tax payer on the GST Portal so that they can easily resolve any problem that they are facing or in case they have any doubts regarding filing the GST or the registration process, etc. the list of links that are available om the help tab are as follows:

o   Many “How-to” guides

o   “System requirements” for various GST filings

o   “User-manuals, Videos and FAQs”

o   A link which redirects the tax payer to the grievance redressal portal. 

o   Advisories on new facilities

o   A list of most of the errors with resolutions are available

o   List of GST Suvidha Providers (GSPs)

o   List of free accounting and billing software which are the latest additions to the GST portal

f.       E - invoice

The E - Invoice tab is one of the new additions to the GST Portal. With the help of this tab, the tax payer is redirected to a web page which contains a link, clicking on which the tax payer will be taken to the E - Invoice Portal itself.

·         There are four more sections on the GST Portal that can assist the user in his GST filings:

Ø  News | Updates | Events

When you scroll down, you will come across all the news related to GST, such as Changes in the Due Date, system update of GSTIN as well as the changes in the Filing Process.

Ø  Register/Find a Taxpayer/GST Practitioner

In case a user wants to register himself as a tax payer or as a GST Practitioner, then they need to visit this section. Not only registering themselves, but in case a user is looking for a tax payer or a GST Practitioner, then this is the tool for them.

Ø  Popular Help Topics

There are certain questions which are most common and asked very frequently. Such question can be found under this section, such as:

o   Howto apply for a refund,

o   Howto opt into the composition scheme, etc.

Ø  Important Dates

All the deadlines related to the GST Returns as well as the notifications are mentioned under the “Important Dates” section on the GST Portal. If there is any changes in dates, it will be notified under this section.

2.      After logging in

On the top right corner of the homepage, you will find an option to login. You need to provide your user id and password in order to login in to your account. Once you have logged in the home page of the www.gst.gov.in will contain the following details:

a.      Dashboard

As soon as you log in to the GST Portal, the first thing that you will notice is the Dashboard. In case you want to access your profile or notices or order, all you have to do is a simple click on the dashboard. This screen also has an option for the tax payers to file their return as well as create challan for the tax payment. 

b.      Services   

There is an elaborate list of services that can be accessed after you log in to the GST Portal. This list is even bigger than the one you had before logging in the Portal. The services provided are:

i.                    The first is the Registration tab. In this they have added an additional facility to amend the non - core fields related to the GST registration.

ii.                  The next is the Ledger tab and the following can be accessed through it:

o   Electronic Cash Ledger

o   Electronic Credit Ledger

o   Electronic Liability Ledger

o   Payment towards Demand

iii.                The next is the Returnstab and the following can be accessed through it:

o   Returns Dashboard

o   Track Returns Status

o   ITC Forms

o   TDS and TCS Credit received

o   Opt - in for quarterly returns

o   View field returns

o   Transition forms

o   Annual returns

o   Tax liability and ITC Comparison

iv.                The next is the Payments tab and the following can be accessed through it:

o   Credit challan

o   Challan history

o   Instalment calendar

o   Saved challans

o   Application for Deferred Payment / Payment in Instalment

o   Grievance against Payment (GST PMT - 07)

v.                  The next is the User Service tab and the following can be accessed through it:

o   My Saved Application

o   View / Download Certificates

o   View My Submission

o   Feedback

o   Holiday List Cause List, etc.

vi.                The next is the Refund tab and the following can be accessed through it:

o   Application for Refund

o   My Saved / Filed Applications

o   Track Status of invoice date to be shared with ICEGATE

o   Refund Pre - Application Form

o   Track Application Status

o   Intimation on Account of Refund Not Received

All the other tabs like the “GST Law”, “Search Taxpayers”, “Help and Tax Payer facilities” and “E - Way Bill System” that are also available after logging in, provides the same facilities as the ones that were present before logging in.

A quick view of services provided on the GST Portal (gst.gov.in) once logged in

A registered tax payer under GST has an option to log in to the GST Portal. As soon as this step is completed he has an option to use various benefits that are available on the GST Portal. Following are some of the services offered on the GST Portal:

1.      Application for Registration for Normal Taxpayer, ISD, Casual Dealer

2.      Application for GST Practitioner

3.      Opting for Composition Scheme (GST CMP-02)

4.      Stock intimation for Composition Dealers (GST CMP-03)

5.      Opting out of Composition Scheme (GST CMP-04)

6.      Filing GST Returns

7.      Payment of GST

8.      Filing Table 6A of GSTR-1 (Export Refund)

9.      Claim Refund of excess GST paid (RFD-01)

10.  Transition Forms (TRAN-1, TRAN-2, TRAN-3)

11.  Viewing E-Ledgers

12.  Furnish Letter of Undertaking(LUT) (RFD - 11)

13.  Changing non-core fields

14.  Browsing notices received

15.  Filing ITC forms

16.  Engage/disengage GST practitioner

How to register on www.gst.gov.in?

Any individuals whose annual turnover is more than the prescribed limit, then it is mandatory for them to register under the GST through the GST Portal. The process of registering under the GST can be completed in 11 steps which are quite easy to follow.

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