Walkthrough of GSTN Portal

Walkthrough of GSTN Portal 17

This Module Includes

17.1 Introduction
17.2 Provisions Relating to GSTN
17.3 Pre-Login Details in GSTN Portal Home Page
17.4 Post-Login Details in GSTN Portal

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Walkthrough of GSTN Portal

SLOB Mapped against the Module
1. To develop detail understanding of various provisions of Goods and Services Tax (GST) to facilitate
valuation, computation of tax liability including management of input tax credit.
2. To obtain detail knowledge about the provisions under GST relating to accounts and record, annual returns
and dispute resolution to ensure better compliance.
3. To facilitate strategic decision making by appropriate management of various indirect tax issues.

Module Learning Objectives

After studying this module, the students will be able to:
~ Identify vision, mission, and guiding principles of GSTN Portal.
~ Explain services provided in the GSTN Portal.
~ Understand Pre-login and post login details in GSTN Portal.

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Introduction 17.1

G
oods and Services Tax Network (GSTN) Portal is an Indian government’s official website hosted
at [Link] Once we register and complete the login process, we can access consent
GST details. Using this portal, users can register their taxes, file returns, payments, and apply for a
refund etc. The user can also cancel the registration and access various GST-related analyses. Taxpayers
can clarify their doubts on GST using this portal. They also receive important announcements of Government
notices. This portal allows the users to respond to such intimations. This portal helps taxpayers to file taxes
on their own.
The GSTN portal acts as a common interface for the taxpayers, center and state governments. Unlike the previous
indirect tax regime, taxpayers will no longer have to visit the tax departments in person for filing tax returns and
submit other applications. Be it approving, rejecting, or responding to applications, all types of communications
can be carried out on the GST portal (i.e. online).
The GSTN Portal has been designed for lodging complaints by taxpayers and other stakeholders. They can lodge
Complaint here indicating issues or problems faced by them while working on GST portal instead of sending emails
to the Helpdesk. It has been designed in a manner that the user can explain issues faced and upload screenshots of
pages where they faced the problem, for quick redressal of grievances.

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Provisions Relating to GSTN 17.2

Vision of GSTN:
To become a trusted National Information Utility (NIU) which provides reliable, efficient and robust IT Backbone
for the smooth functioning of the GST regime in India as “One Nation, One Tax” enabling economic agents to
leverage the entire nation as “One Market” with minimal Indirect Tax compliance cost.

Mission of GSTN:
~ Provide common and shared IT infrastructure and services to the Central and State Governments, Tax Payers
and other stakeholders for implementation of the Goods & Services Tax (GST).
~ Provide common Registration, Return and Payment services to the Tax payers.
~ Partner with other agencies for creating an efficient and user-friendly GST Eco-system.
~ Encourage and collaborate with GST Suvidha Providers (GSPs) to roll out GST Applications for providing
simplified services to the stakeholders.
~ Carry out research, study best practices and provide Training and Consultancy to the Tax authorities and
other stakeholders.
~ Provide efficient Backend Services to the Tax Departments of the Central and State Governments on request.
~ Develop Tax Payer Profiling Utility (TPU) for Central and State Tax Administration.
~ Assist Tax authorities in improving Tax compliance and transparency of Tax Administration system.
~ Deliver any other services of relevance to the Central and State Governments and other stakeholders on
request.

Guiding Principles of GSTN:

~ Inclusiveness
~ Efficiency
~ Transparency
~ Commitment
~ Collaboration
~ Excellence
~ Innovation
~ Accountability

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GSTN Portal has the following advantages:

1. Enable the user to lodge his complaint and raise tickets himself.
2. To provide all required information and reducing to and fro communication between helpdesk and the
taxpayers, helping to reach a faster resolution.
3. Enable the taxpayer to check the progress of resolution of his complaint by using the ticket number
(acknowledgement number generated after a complaint is lodged).
4. Check the resolution comments in case the complaint/ticket is closed.
5. Based on selection of category/subject and sub-category, portal provides relevant FAQ/pages of User manual
to help the user resolve the problem faced by him.

Services Provided in the GSTN Portal:

Sl. No. Services on the GST Portal

1 Accessing various Transition Forms
2 Application for registration for normal taxpayer, casual dealer, ISD
3 Facility of filing GST Returns
4 Online GST Payments
5 Claiming return for the excess GST paid
6 Application for GST practitioner
7 Availing Composition Scheme
8 Opting out of Composition Scheme
9 Intimation of stock for Composition Dealers
10 Filing Table 6A of GSTR-1 for Export Refund
11 Furnishing Letter of Undertaking (LUT)
12 Viewing E-Ledgers

Registration on GST Portal:

● [Link]

1
● Click on Register now.
● Select ‘New Registration’. Provide the relevant details and upload the necessary documents.
STEP

2
Once you provide all the details, you will receive One-Time Password (OTP). Enter the OTP,
enter the characters given in the image into the box, and then click on proceed.
STEP

After submission of application forms, you will receive an acknowledgment number. The

STEP 3 application process ends when you receive a GST number, User ID and password. You can
use this detail to log in to the GST gov portal.

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Cancellation of GST registration in GSTN Portal

● [Link]
● Click on ‘Login’ and then enter your User ID and Password to login.

STEP 1 ● Click on ‘Services’. Then click ‘Registration’ and then click on ‘Application for cancellation
of Registration’.

● Select the reason why you want to cancel your GST registration and then click on ‘Save and
Proceed’.

STEP 2 ● Check the verification statement and provide the relevant details as required. Verify the details
using your Digital Signature Certificate (DSC), or the EVC option.

3
● Once you submit the form, you will receive the generated ARN number. You can use it for
future reference.
STEP

New functionalities in GSTIN Portal:

1. Display of details of suspended registration in Part A of registration application under registrations mapped
against the same PAN:
• Taxpayer can view list of all GST registration applications filed using the same PAN in Part A of the
registration application. Taxpayers will now also be able to view the suspended GSTIN details mapped to
the said PAN.
2. Facility to view supporting document attached in Form GST REG 17:
• The supporting documents uploaded by Tax officer while issuing show cause notice for cancellation of
registration in Form GST REG-17, shall now be made available for view/download to the taxpayers as well
as the tax officers.
3. Enabling of bank account validation for taxpayers:
• A new functionality has been implemented on the GST portal to validate the bank account details of the
taxpayers to establish its authenticity. This validation has been enabled by the GSTN through linkage with
NPCI Database.
4. Enabling Cash Transfer between different GSTINs registered on the common PAN:
• A new functionality has been provided on the portal for the taxpayers to transfer an amount lying in their
cash ledgers across GSTINs registered on the same PAN using the Form GST PMT-09.

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Pre-Login Details in GSTN

17.3
Portal Home Page
The home page of the GST online login Portal contains the following sections:
Home, Services, GST Law, Downloads, Search Taxpayer, Help and Taxpayer Facilities and e-invoice

Services:
The ‘Services’ section contains the following tabs:
(a) Registration
(b) Payments
(c) User Services
(d) Refunds
(e) e-way bill system
(f) Track Application Status.

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(a) Registration
A taxpayer can apply afresh through the ‘New Registration’ link provided on this page. The taxpayer can
track the status of GST Registration. One can also submit an application seeking clarification. Get clarity on
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. One can check the GST Registration
application with the help of the ARN number.
(b) Payments
Click ‘Payments’ sub-menu. The taxpayer can access ‘Challan Creation’ and ‘Track Payment Status’. It 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 shows several links. The taxpayer can view office addresses, generate user ID
for advance ruling. One can also view holiday list, file grievances/complaints, locate GST Practitioner, etc.
Click ‘Contact’ and ‘Search Office Addresses’ tabs. Search and find the contact details of various central/
state level tax officials. One can also find addresses of local GST offices.
Functions of GST Practioner’s:
• furnish details of outward supples (section 37 and (omitted w.e.f. 01-10-2022 inward supplies u/s 38)
and furnish monthly return & quarterly, return u/s 39, annual u/s 44 or final return u/s 45.
• make deposit for credit into the electronic cash ledger
• file a claim for refund
• file an application for amendment or cancellation of registration
• Furnish information for generation of e-way bill;
• Furnish details of challan in Form GST ITC-04;
• Furnish an application for amendment or cancellation of enrolment under rule 58 (i.e. records to be
maintained by owner or operator of godown or warehouse and transporters); and
• File an intimation to pay tax under the composition scheme or withdraw from the said scheme; etc.,
w.e.f. 26th October 2023, Amendment in FORM GST PCT-01 [Application for Enrolment as Goods and
Services Tax Practitioner]:
Format of FORM GST PCT-01 amended to incorporate all the options of qualification as required by any
person desirous of enrolling as a GST Practitioner.
(d) Refunds
The ‘Track Application Status’ redirects the taxpayer to the page. Here one can also track the status of the
refund application, if the filing already exists.
(e) 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.
(f) Track application Status:
After login the GSTN portal go to ‘Services’ and select ‘Registration’ then click on ‘Track Application
Status’. Select ‘ARN’ and enter the ARN number and click on ‘Search’. Follow the instructions to view the
status of your registration application.

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GST Law
Under the ‘GST Law’’ tab, the Acts and Rules associated with GST are available for download. The taxpayers
can access the recent circulars, amendments, and notifications. Get access to anything related to GST under this
section on the GST portal.

Download
This section is available on the homepage. It helps the taxpayer to file the GST Returns offline. The required
forms for registration are available here. The user can download the ‘Returns offline’ tools and various other
offline tools.

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Search Taxpayer
Under this tab, one can search for taxpayer’s GSTIN or PAN to verify the details of the taxpayer. One can search
for a composition taxpayer who has Opted In or Opted out of the scheme. One can access this feature before and
after logging into the portal.

Help and Taxpayer facilities:

The ‘Help’ section guides the taxpayers through the GST return filing process. It contains several user manuals,
how-to guides, FAQs, videos, and system requirements. In case of any doubts on GST registration or GST return
filing process, the taxpayers can refer it.

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e-invoice:
Under this tab one can find all details and information on e-invoicing, please visit the URL: [Link]
[Link].
Apart from the above GSTN allows the user to see all the important dates related to GST returns deadlines for
the year. One can view the upcoming monthly and quarterly GST return filing due dates. Moreover, if there are any
changes in the notified dates, the taxpayer can refer to the updates. Under this section, the taxpayer receives regular
updates on GST. It includes changes in due dates or change in GST processes, etc.

w.e.f. 1-4-2022, e-invoicing mandatory for all registered businesses with aggregated turnover in any preceding
financial year from 2017-2018 onwards exceeded `20 crore (Notification No. 01/2022-CT, dated 24.02.2022).

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The above situation has been summarized as follows:

E-invoicing is mandatory for every taxpayer* whose mandatory

As per Notification No.
aggregate turnover in any of the F.Y. from 17-18 exceeds: w.e.f.
₹ 500 crores 01.10.2020 61/2020 CT dated 30.07.2020
₹ 100 crores 01.01.2021 88/2020 CT dated 10.11.2020
₹ 50 crores 01.04.2021 05/2021 CT dated 08.03.2021
₹20 crores 01.04.2022 01/2022 CT dated 24.02.2022
₹10 crores 01.10.2022 17./2022 CT dated 01.08.2022
₹5 crores 01-08-2023 10/2023 CT dated 01.08.2023
With effect from 01-08-2023, registered persons other than
• a Special Economic Zone unit,
• a Government department, a Local authority and,
• persons as referred in Rule 54(2)/(3)/(4)/(4A) [Insurer/ a banking company/ Financial Institution including a
NBFC, GTA, Supplier of passenger transportation service & Multiplexes]
whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds Rs 5 Cr shall prepare
e-invoice in accordance with rule 48(4)
[Notification No 10/2023-CT dt 10-05-2023 w.e.f. 01-08-2023 (842-F .T dt 19-05-2023)]
Question: Whether e-invoicing is applicable for supplies made by a registered person, whose turnover exceeds
the prescribed threshold for generation of e-invoicing, to Government Departments or establishments/ Govern-
ment agencies/ local authorities/ PSUs which are registered solely for the purpose of deduction of tax at source
as per provisions of section 51 of the CGST Act?
Answer: As per CBIC Circular No. 198/10/2023-GST dated 17th July 2023, Government Departments or estab-
lishments/ Government agencies/ local authorities/ PSUs, which are required to deduct tax at source as per provi-
sions of section 51 of the CGST/SGST Act, are liable for compulsory registration in accordance with section
24(vi) of the CGST Act.
Therefore, Government Departments or establishments/ Government agencies/ local authorities/ PSUs, regis-
tered solely for the purpose of deduction of tax at source as per provisions of section 51 of the CGST Act, are
to be treated as registered persons under the GST law as per provisions of clause (94) of section 2 of CGST Act.
Accordingly, the registered person, whose turnover exceeds the prescribed threshold for generation of e-invoic-
ing, is required to issue e-invoices for the supplies made to such Government Departments or establishments/
Government agencies/ local authorities/ PSUs, etc under rule 48(4) of CGST Rules.
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices: -
Circular No. 165/21/2021-GST dt. 17.11.2021 has amended Circular No. 156/12/2021-GST dt. 21.06.2021 issued
to provide clarifications in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and
compliance of Notification 14/2020 CT dt. 21.03.2020.
S. No. 4 of Circular No. 156/12/2021 clarified that wherever an invoice is issued to a recipient located outside
India, for supply of services, for which the place of supply is in India, as per the provisions of IGST Act, 2017, and
the payment is received by the supplier in foreign currency, through RBI approved mediums, such invoice may
be issued without having a Dynamic QR Code, as such dynamic QR code cannot be used by the recipient located
outside India for making payment to the supplier.

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The wordings of S. No. 4 of Circular No. 156/12/2021 created doubt as to whether the relaxation from the require-
ment of dynamic QR code on the invoices would be available to such supplier, who receives payments from the
recipient located outside India through RBI approved modes of payment, but not in foreign exchange. It has been
clarified vide Circular No. 165/21/2021 that the intention of clarification as per S. No. 4 in the said circular was not
to deny relaxation in those cases, where the payment is received by the supplier as per any RBI approved mode,
other than foreign exchange.
S. No. 4 of Circular No. 156/12/2021 has been substituted vide Circular No. 165/21/2021 to clarify that dynamic
QR code is not required on the invoice issued to a recipient located outside India, for supply of services, for which
the place of supply is in India, as per the provisions of IGST Act, 2017, and the payment is received by the suppli-
er, in convertible foreign exchange or in Indian Rupees, wherever permitted by the RBI. This is so because such
dynamic QR code cannot be used by the recipient located outside India for making payment to the supplier.
Dynamic QR Code is required to be provided on an invoice, issued to a person, who has been obtained a UIN.
Any person, who has obtained a Unique Identity Number (UNI), is not a “registered person” as per the definition
of registered person provided in section 2(94) of CGST Act, 2017. Therefore, any invoice issued to such person
having a UIN, shall be considered as invoice issued for a B2C supply and shall be required to comply with the
requirement of Dynamic QR Code.

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Important Note: As of now, B2C invoices are exempted from e-invoicing. However, a taxpayer is required to
generate a dynamic QR code for enabling digital payments on all B2C invoices.
In cases involving supply of online money gaming/service provided by/through ECO or by supplier of OIDAR
services to unregistered recipient, tax invoice to contain the name of the State irrespective of value of supply [Rule
46 amended w.e.f. 4th August 2023]:-
Amended proviso to rule 46(f) provides as follows:
In cases involving supply of online money gaming or in cases where any taxable service is supplied by or through
an ECO or by a supplier of OIDAR services to a recipient who is unregistered, irrespective of the value of such
supply, a tax invoice issued by the registered person shall contain the name of the State of the recipient and the
same shall be deemed to be the address on record of the recipient.
As a result with effect from 04.08.2023 to provide that the tax invoice may contain the name of the State of the
recipient only and the same shall be deemed to be the address on record of the recipient. The name and address of
the recipient along with its PIN code is not mandatory to be declared on the tax invoice.
[Notification No. 38/2023 CT dated 04.08.2023 and 51/2023 CT dated 29.09.2023]
Note: Where recipient is registered, tax invoice shall contain the name, address and GSTIN/UIN of the recipient
[Clause (d) of Rule 46(f)].

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Post-Login Details in GSTN

17.4
Portal
Dashboard
After the login process, the taxpayer will get access to certain new services on the home page.
The ‘Dashboard’ section appears immediately after a taxpayer logs in to the portal. The user can check all notices
and orders, edit the profile, file GST returns on this page. Under this section, the tax challan preparation occurs.
Under Services Tab one can view the following:

REGISTRATION

New Registration

Amendment of registration core fileds

Application to opt for composition scheme

Track application status

Application for filing clarifications

Amendment of registration non-core fileds

Application for withdrawal of composition levy

Application for cancelation of registration

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Ledgers: The ‘ledgers’ section consists of following:

Electronic Electronic Electronic Payment Negative

Cash Credit Liability towards liability
Ledger Ledger Register Demand statement

Returns: The ‘returns’ section consists of following different options

Returns
Dashboard
View Filed
Return,
Transition Tack
Forms, Annual Return
Return & Tax Status
liability and ITC
Comparison

RETURNS

Opt-in for
ITC
Quarterly
Forms
Return

TDS and TCS

credit received

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Payments: The ‘Payments’ section consists of following different options

Create Challan

Challan History

Instalment Calender

Saved Challans

Application for Deferred Payment / Payment in Instalments

Grievance against Payment (GST PMT-07)

User Services: The ‘user services’ section consists of following different options

USER SERVICES

My saved applications
View / Download certificates
View my submissions
Holiday List
Furnish letter of undertaking (LUT)
Locate GST Practitioner (GSTP)
ITC-02 Pending for action
Cause List
My Master
Search Advance Ruling
My applications
View notices and orders
Search HSN Code
Feedback
View my submitted LUTs.
Engage / disengage GST Practitioner (GSTP)
View additional notices / orders
Communication between taxpayers
Search Bill of Entry (BoE)

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Refunds: The ‘Refunds’ section consists of following different options:

Application for Refund

My saved / filed applications

Track status of invoice data to be shared with ICEGATE

Refund pre-application form

Track application status

Intimation on account of refund not received

e-Way Bill System: The ‘e-way bill system’ section consists of following different information:

Movement of goods under GST

CGST Rules Chapter XVI Rule 138 & Annexure of exempted goods

e-Way Bill Portal FAQ’s

e-Way Bill Portal user manual

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