The Indian economy has taken a huge step to reform taxation norms with the introduction of the Goods and Services Tax (GST) in 2016. GST is a compact, automated facility which empowers the taxpayers to file taxes on their own without professional help. Since the focus of this new tax policy is proper tax administration with the help of advanced technology, the official GST portal - www.gst.gov.in - has been brought into existence.
It facilitates various GST-related processes such as GST registration, GST return filing, refund application, and GST registration cancellation. Taxpayers can also conduct all communications regarding GST through this portal without visiting the tax offices. Not only can the taxpayers check for updates regarding the approval/cancellation of applications and their tax submission status but can also receive intimation about the government notices and are allowed to respond back to them.
Services Provided on the GST Portal
Once a registered user logs into the official GST portal at www.gst.gov.in, he/she can avail the following services:
- Accessing various Transition Forms (TRAN-1, TRAN-2, TRAN-3)
- Application for registration for normal taxpayer, casual dealer, ISD
- Facility of filing GST Returns
- Online GST payment
- Claiming return for the excess GST paid (RFD-01)
- Application for GST practitioner
- Availing Composition Scheme (GST CMP-02)
- Opting out of Composition Scheme (GST CMP-04)
- Intimation of stock for Composition Dealers (GST CMP-03)
- Filing Table 6A of GSTR-1 for Export Refund
- Furnishing Letter of Undertaking (LUT) (RFD-11)
- Viewing E-Ledgers
GST Portal Pre-login Details
The home page of the GST Portal contains the following sections-
- GST Law
- Search Taxpayer
- e-Way Bill System
An individual or business whose turnover is above Rs.20 lakh is required to be registered under GST. The ‘Services’ section contains the following tabs:
- User Services
A taxpayer can apply for a new GST registration through the ‘New Registration’ link provided on this page. The taxpayer can also track the status of his/her GST Registration or submit an application seeking clarification regarding GST filing-related issues through the sub-menus given on the page. The 'Track Application Status' link will redirect the user to a new page where he/she can check the GST Registration application with the help of the ARN number.
Next, under the ‘Payments’ sub-menu, the taxpayer will get access to the options of ‘Challan Creation’ and ‘Track Payment Status’ which will help him/her to create challan and track the status of payment as a part of the online GST payment system.
c) User Services
The ‘User Services’ sub-menu features several links through which the taxpayer can search for office addresses, generate user ID for advance ruling, view holiday list, file grievances/complaints, locate GST Practitioner, etc. The ‘Contact’ and ‘Search Office Addresses’ tabs enable the taxpayers to run a search and find the contact details of various central/state level tax officials and addresses of local GST offices.
The ‘Track Application Status’ option under this sub-menu will redirect the taxpayer to the following page where he/she can also track the status of the refund application, if it has been filed previously.
Under the ‘GST Law’’ tab, the Acts and Rules associated with GST are available for download. Moreover, the taxpayers can also access the most recent circulars, amendments, and notifications related to GST under this section on the GST portal.
This section available on the homepage of the official GST Portal facilitates the taxpayer to file the GST Returns offline. All the forms that are required to file GST offline are available here. The user can also download the ‘Returns offline’ tools and various other offline tools from the list given under the ‘Download’ tab.
Under this tab, one can search for taxpayer GSTIN or PAN for verifying the details of the taxpayer or GSTINs that are registered under the PAN. One can also search for a composition taxpayer who has Opted In or Opted out of the scheme by keying in the GSTIN or the State of registration. This feature can be accessed both before and after logging into the portal.
The ‘Help’ section on the GST portal guides the taxpayers through the GST return filing process. It contains several user manuals, how-to guides, FAQs, videos, and system requirements for different GST processes. In case of any doubts and confusions regarding GST registration or GST return filing process, the taxpayers can refer to the guides and manuals that have been made available under this section.
E-Way Bill System
The ‘E-way Bill System’ section helps the taxpayer to navigate through the e-way bill portal. The user can also access the user manual and FAQs on the e-way bill portal.
Under the “Important dates” section on the GST portal all the important dates related to GST returns deadlines for the year are listed. Here the registered taxpayers can view the upcoming monthly and quarterly GST return filing due dates. Moreover, if there are any changes in the notified dates, they will be updated in this section.
News | Updates | Events
Under this section, the taxpayer will get regular updates on GST rates and GST news such as change in due dates or change in GST processes.
GST Portal Post-login Details
After logging on to the GST portal with the correct credentials, the taxpayer will get access to certain new services on the home page. Here are the sections that can be viewed on the GST portal’s main page post-login:
The ‘Dashboard’ section appears immediately after a taxpayer logs in to the portal. The user can check all notice(s) and order(s), edit the profile, and file GST returns on this page. The tax payment challan can also be prepared under this section.
Besides the pre-login services, the GST portal offers a number of new services post-log in under the ‘Registration’ tab. The user can access additional facilities such as ‘New Registration’, ‘Amendment of Registration Core Fields’, ‘Track Application Status’, ‘Application for Filling Clarification’, ‘Amendment of Registration Non- Core Fields’, ‘Application for Cancellation of Registration’, and others.
Under the ‘Ledgers’ subsection of the GST post-login, the user will get four options, namely, ‘Electronic Cash Ledger’, ‘Electronic Credit Ledger’, ‘Electronic Liability Register’, and ‘Payment towards Demand’.
Next comes the ‘Returns’ tab under which the user can explore five different options. He/she can view the returns dashboard and e-Filled returns, track the return status, if there is any, and access the Transition Form. The users are also offered access to the ITC Forums under this tab.
The ‘Payments’ section consists of 5 different options. On this page the taxpayers can create challans, view the saved challans and challan history, and file application for deferred payment or payment in instalments. He/she can also view the instalment calendar.
V. User Services
Under the ‘User Services’ sub-section, the taxpayer can avail several useful facilities, such as, checking the saved applications, viewing/downloading certificates, viewing the holiday list, searching for contacts of GST officers and offices, filing grievances/complaints, etc., as can be seen in the following screen shot:
‘Refunds’ is the last sub-menu under the post-log in ‘Services’ section. The user can apply for refunds, check the saved or filled application, and track the application status if he/she has previously filed for GST returns. He/she can also track the status of invoice data to be shared with ICEGATE.
The GST official portal, being well-organised, can be used by the taxpayers without any hassles. In case of any confusions, the taxpayers can go to the ‘FAQs’ section where the answers for most of the common queries frequently asked by the GST users have been provided.