GST Services

The home page of the GST portal lists many options that can be used by the user depending upon their requirement. Following are the details of such options and the services provided under the same.

Services

The services option under this tab offers multiple services to the users. These services are

Registration 

The user can register with the GST portal through this section. A person can click on the ‘Apply for new GST Registration’ tab under this section for a fresh registration if such person or business is eligible under the GST laws.

Payments

This is the next tab found under service. This tab can be used by any GST registered taxpayer to create challan and make payment. Users can track the status of payments as well. The ‘Track Application Status’ facility under this tab can also be used for tracking the status of any registration and refund due on the GST portal.

User services

Under this tab user can find the following services,

• Holiday list
• Generating a user ID for an unregistered user
• Locating a GST Practitioner (GSTP

Refunds

This tab helps the users to track the status of the refunds due if any.

eWay Bills

This tab will help the user to go to the e-way bill portal. A user can be able to access FAQs and the user manual on the e-way bill portal. The other services offered under this section includes,

• Filing Clarifications
• Creating a GST Challan
• Locating a GST Practitioner
• Tracking Refund Application Status using the ARN number

GST Law

This option on the home page lets the user get information about the various tax laws under GST. It provides a list of links to the Central Board of Indirect Taxes and Customs (CBIC) and states/UT commercial tax websites. A User can find links to CGST act and rules, SGST act and rules and all other acts and rules that are relevant to GST. Along with the above acts, users can also find latest notifications, amendments and circulars around GST.

Downloads

This option has two main sections namely, Offline Tools and GST Statistics.

Offline Tools

Under GST, a user can use both online and offline methods to file GST returns. Customers can use the offline tools to download the various returns under GST and fill them in the offline mode. Subsequently, they can be uploaded on the GST portal upon completion. The list of GST offline tools provided on this portal is as follows,

• Returns offline tools
• Trans-1 Offline tools
• GSTR 3B Offline Utility
• ITC03 Offline tool
• GST ARA 01 – Application for Advance Ruling
• GSTR 6 Offline tool with Amendment
• GSTR7 Offline Utility
• GSTR10 Offline tool
• GSTR-9A Offline tool
• GSTR-4 Offline Tool (Annual)
• Matching Offline Tool
• Trans-2 Offline tools
• ITC01 Offline tool
• ITC04 Offline tool
• GSTR-4 Offline Tool (Quarterly filing)
• GSTR 11 Offline tool
• GSTR8 Offline tool
• GSTR-9 Offline tool
• GSTR-9C Offline tool

GST Statistics

This option provides access to the statistics on the past filing trends on GSTR-1 and 3B, GST registration, Tax collection, etc.

Search Taxpayer

A user can search information relating to a taxpayer’s GSTIN/UIN or PAN which can be used to verify the details of such taxpayer or GSTINs registered under the PAN. Users can use this feature available on the home page or after logging in to the GST portal. Apart from this, a user can also find details of a composition dealer whether registered with the scheme or if such dealer has opted out of the scheme. For this the user will have to enter either the GSTIN or the state from which such dealer is registered.

Help and Taxpayer Facilities

This feature or option on the GST portal provides the technical details or the guidelines relating to system requirements for various GST filings, user-manuals, videos and FAQs. This section also has a link to the grievance redressal portal. Other services in this section include advisories on new facilities, list of errors and solutions thereof list of GST Suvidha Providers (GSPs), list of free accounting and billing softwares, etc. Users can thus make use of these solutions to resolve any queries relating to return filing process, GST registration, etc.

e-Invoice

This is a new feature on the GST portal which enables the taxpayer to go to a page that can be further redirected to the e-invoice portal.

These services mentioned above are available to any user without the need to login to the GST portal.

After Logging in to the GST Portal

The users can also access different services post logging in to the GST Portal. Some of these services are mentioned below.

• Application for Registration for Normal Taxpayer, ISD, Casual Dealer
• Application for GST Practitioner
• Opting for Composition Scheme (GST CMP-02)
• Stock intimation for Composition Dealers (GST CMP-03)
• Opting out of Composition Scheme (GST CMP-04)
• Filing GST Returns
• Payment of GST
• Filing Table 6A of GSTR-1 (Export Refund)
• Claim Refund of excess GST paid (RFD-01)
• Transition Forms (TRAN-1, TRAN-2, TRAN-3)
• Viewing E-Ledgers
• Furnish Letter of Undertaking (LUT) (RFD-11)

Post logging into the GST portal, a user can access the following options

Dashboard

This is the first section that appears on the screen post logging to the GST portal. Users can access their profiles, notice(s), order(s) that are displayed on the dashboard page. This page can also be used for filing returns or creating tax payment challan.

Services

Upon logging in to the GST portal, the user will be able to access multiple services like,

GST registration

Users can track the status of registration, amend non-core details, apply for clarifications under this tab, etc.

Ledgers

This option helps the user to access the balance available in Electronic Credit Ledger, Electronic Cash ledger and Electronic Liability Register.

Returns 

Under this tab users can access their returns, check the states of the same, manage their return profile, etc.

Payments 

This option helps the users to create challan, apply for deferred payment or payment in installments, tacking the payment status, lodging any grievance against any payments, etc.

User Services

There are many services available to the users under this option. Some of such services are,

• View saved application
• View or download certificates
• View additional notices or orders
• Search for HSN / service classification codes
• Holiday list
• Cause list
• Locate GST practitioner, etc 

Refunds 

Under this tab, the users can apply for refunds, track status of such refund, track status of invoice data to be shared with ICEGATE, track application status, get the refund pre-application form as well as access intimation when refund is not received, etc.

FAQs – GST Services