GST Login: A Guide to Navigate the GST Portal in India

Declaring GST returns has become a mainstay of every Indian business venture. To do it from the comfort of our homes, the Government of India has launched an effective and easy-to-use GST portal. This article aims to simplify the process of using the portal, walking the reader through all the various steps involved with filing your returns through the online portal.

The annual turnover of a company plays a key role in its GST registration. A turnover exceeding Rs. 40 Lakhs over the previous fiscal year prompts the registration of any business dealing with goods under GST regulations, whereas the cap starts at Rs. 20 Lakhs for service providers. The Northeastern and hilly states have an exemption limit of Rs. 10 Lakhs.Here is a quick recap on who should register for GST .For businesses undertaking the supply of goods, the exemption limit is Rs. 40 lakhs turnover per annum, except for the following states and UTs:

1. Arunachal Pradesh
2. Manipur
3. Meghalaya
4. Mizoram
5. Nagaland
6. Sikkim
7. Uttarakhand
8. Tripura

For businesses in these states, the exemption limit is Rs. 20 lakhs turnover per annum.Businesses undertaking the supply of services have an exemption limit of Rs. 20 lakhs turnover per annum, except for the following states and UTs:

1. Manipur
2. Meghalaya
3. Mizoram
4. Nagaland
5. Arunachal Pradesh
6. Sikkim
7. Uttarakhand
8. Tripura

For businesses in these states, the exemption limit is Rs. 10 lakhs turn-over per annum.If a business provides a 100% supply of exempt goods or services, they are not required to be registered for GST even if they cross the threshold limit.Individuals and businesses that should register for GST mandatorily can easily do so online from the comfort of their homes. A 15-digit GSTIN or Goods and Service Tax Identification Number is generated as soon as they do so. Also Read : A Complete Overview of GST Rates in India The first step to using the GST portal is through registration under GST regulations. This can be done easily through the following steps:

1. Visit the https://www.gst.gov.in/ login portal on your browser. Select the option of ‘Registration’ under the Services tab and then select the option of “New registration”.
2. Fill in the required details under the specified boxes accurately. Double-check your particulars and then click on ‘proceed’.
3. An OTP will be sent to your registered email and mobile number as soon as you do. Enter that in the specified box on the next page.
4. A Temporary Reference Number (TRN) will be generated and will be displayed on the screen.
5. Now head over to the GST online login page and click on ‘Register Now’ under Taxpayers. Use the TRN in the stipulated box and then click proceed.
6. Now enter the OTP you would’ve received on your email and mobile number. Your personal details can now be edited at your convenience. It’s important to provide valid and accurate details to ensure seamless functioning. Upload the relevant documents.
7. Go to the ‘Verification’ page and double-check your documents. Once satisfied, submit the application using Electronic Verification Code (EVC), e-sign method or Digital Signature Certificate (DSC) for companies

The documents required for registration are:

1. PAN card
2. Aadhar card
3. Valid business address proofs
4. Latest bank account statements and cancelled cheque.
5. Incorporation certificate/Proof of business registration.
6. Digital signature
7. Identity proof, proof of address and passport-size photographs of the director/promoter.
8. Authorisation letter/board resolution from the authorised signatory.

An application Reference Number will be generated and sent to your registered email ID upon successfully uploading your documents. This can be used to track the progress of your GST registration application through the following steps.

1. Visit the official GST portal at https://www.gst.gov.in/
2. Click the ‘Services’ tab. You will see a ‘Track Application Status’ tab under the ‘Registration’ option. Click on it.
3. Select the ‘ARN’ option. Enter your Application Reference Number in the given box and click on ‘Search.’’
4. Follow the instructions displayed on your screen to know the status of your application.

Follow these steps to log in using the GST portal:

1. Visit the official GST portal. Click on the ‘Login’ option provided on the top right corner and fill in your login credentials (username and password) accurately to view your dashboard.
2. If you’re logging into the GST portal for the first time, kindly click on the ‘here’ option below the ‘If you have already created your username and password, click here to login’ option.
3. Enter the provisional log-in credentials sent to your registered email ID in the provided field and click on ‘submit’.
4. Then go to the official GST page and log in using your new credentials. After logging in successfully, users are able to use the GST online portal dashboard and avail facilities like filing tax returns and generating tax payment challans.

Registered users will find the ‘Payment’ option on their dashboard. This option can be used by a registered user on the official GST portal to generate tax challans and make e-payments. They can also raise grievances against payments and track the status of payments.

The portal has an electronic waybill system which can be used to track the movement of the goods from one place to another. This is a document that is to be carried by the transporters when transporting goods worth equal to or upwards of Rs.50,000This facility can be availed through the ‘e-Waybill system’ option under the ‘Services’ option on the GST portal.Various links related to the features of the e-way bill portal are seen on the dashboard. Click on the ‘e-Way Bill Registration’ option to generate an e-Way Bill. The user will then be given a unique e-Way Bill Number. The transporter, supplier and recipient will also receive a unique e-way bill allocated to them.Documents required for e-Way Bill Registration:

1. Invoice or bill of supply challan of a goods consignment
2. Transporter ID or Vehicle Number if the transportation is through road.
3. Transporter ID, transport document number and date on the document if the transportation of goods is through rail, ship or air.

The GST portal can be used to file your various types of tax returns from the comfort of your home by doing the following steps:

1. Complete your GST registration successfully and log in to your dashboard by entering your login credentials accurately.
2. Click on the ‘Services’ tab on your dashboard.
3. Then, click on the ‘Returns dashboard’ and select the financial year and return filing period from the list of options on the dropdown menu.
4. Choose the return accordingly and click on the ‘‘Prepare Now’ option.
5. Submit the required details diligently, including the amount and late fees, if any.
6. Click on ‘Save’. A message should appear on the screen stating the success of the return filing.
7. Then, click on ‘Submit’ to file your returns.
8. You’ll see your status change to ‘Submitted’. Now click on the ‘Payment of Tax’ option, followed by the ‘Check Balance’ tab, to check your cash and credit balance.
9. Enter your credit amount and clear your liabilities. Select the ‘Offset liability’ option to do your GST payment online, then click on ‘Ok’.
10. Click on the declaration check box and then select the authorised signatory from the dropdown menu. Select the option of ‘File form with DSC.’ Alternatively, the option of ‘File form with EVC’ can be selected. Now click on proceed.
11. Complete GST payment through the login portal.

The user can see a ‘Refund’ tab under the ‘Services’ tab. Under this, a ‘Track Application Status’ option is available through which the taxpayer can find out the status of their GST refund by entering their Application Reference Number.

There are various user services provided by the GST portal, such as:

1. Contacts- The taxpayer can use this service to get in touch with authorised GST personnel to get their queries clarified.
2. Search Office Address- This option can be used to find the office addresses of nearby authorised GST processing hubs for personalised visits regarding tax issues.
3. Search HSN List
4. Holiday List
5. Generate User ID for Advance ruling- Through this option, the taxpayer can generate his user ID for any petition-related query in any advance rulings.
6. Cause list- The taxpayer can get his cause-related queries solved under this tab.
7. Grievance/Complaint- The taxpayer can file any grievance or complaint regarding the GST portal and its facilities through this option and get it sorted.
8. Locate GST Practitioner- To ensure proper GST filing, a taxpayer can enlist the help of a certified GST practitioner through this tab.

Knowledge about the GST law is essential for every Indian taxpayer. Realising the importance of this, the Government of India has made provisions to provide such knowledge on the online GST portal itself.To avail this, the user has to click on the ‘GST Law’ header on the portal and will find a variety of hyperlinks on his dashboard linking to the CBIC (stands for Central Board of Indirect Taxes and Customs) websites as well as the States or Union Territories commercial tax websites.All the latest amendments and announcements can be found on these links and thus help the taxpayer stay up-to-date with the Government’s tax policies.

The ‘Download’ header on the GST portal has certain offline tools that can be used by the taxpayer while filing tax returns offline. They can be used to save the tax details while being entered offline, and then upload the same details when the taxpayer is online again. The various offline tools found under the ‘Downloads’ header are,

1. Returns Offline tools
2. Tran ½ offline tools
3. ITC forms offline tools
4. GSTR forms offline tools

To get help with your queries and concerns regarding tax returns and GST payments, the taxpayer can head over to the official GST portal and click on the ‘Help and Taxpayer Facilities’ option. The user will then find numerous manuals, videos and FAQs related to the services provided to them. Press releases and a list of new advisories are also available in this section.Furthermore, a link to the grievance redressal portal is also available in this heading, through which taxpayers can submit their grievances regarding their returns and GST payments . They can also find a list of GST Suvidha Providers (GSP) and free accounting and billing services.

Taxpayers can also view year-wise statistics on the GST portal through the ‘GST Statistics’ link under the ‘Downloads’ tab.

Registered taxpayers can make use of the official GST portal to search for the details of taxpayers, or GSTIN registered under a PAN. Click on the ‘Search Taxpayer’ tab and follow either of the following methods.

1. Search by GSTIN/UIN: Enter the unique GSTIN provided to the business under this tab. Once the GSTIN details are verified, complete details about the taxpayer possessing that GSTIN will be displayed on the dashboard, including the tax returns status, type of business, date of registration, etc.
2. Search by PAN: Simply enter the PAN of the user, and you will find all the details of the said user appearing on the screen once the PAN is verified.
3. Search by Composition Taxpayer: Here, the taxpayer can find out whether his/her business is a composition scheme since composition scheme dealers cannot collect tax from their consumers. Simply enter the GSTIN details, and you will find the necessary information on the screen.

Also Read : Types of GST Returns

There is a myriad of information present on the official GST portal, apart from functions like filing tax returns. Some examples are,

1. News and Updates- Under this section, users can check the latest news regarding GST and stay updated on the latest government policies.
2. They can check out the frequently asked questions and get help regarding their queries.
3. Users can also register as GST practitioners by going to the Register/Find a Taxpayer/GST Practitioner segment and then accessing the search tool to find their nearest GST Practitioners.
4. Stay on top of your deadlines by visiting the Dates section, thus helping taxpayers file their returns on time.

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