Navigating the Official GST Portal: A Comprehensive Guide to Online Access in India

The Goods and Services Tax (GST) portal enables taxpayers to manage their GST obligations electronically, including filing returns, initiating refund claims, and responding to official communications. This digital platform eliminates the need for physical visits to government offices for GST compliance. This article provides a detailed overview of the GST portal, covering available services before and after logging in, the process for obtaining login credentials, and the steps for successful portal access.

What is the GST portal?

The GST portal serves as a unified national platform for fulfilling various GST compliance requirements. Accessible at https://www.gst.gov.in/, this official government website allows taxpayers to conduct all necessary GST-related activities, both before and after logging in. Key functions include GST registration, filing returns, remitting tax payments, and applying for refunds.

How to register for GST?

To register for GST, individuals must visit gst.gov.in and submit an application. Upon successful submission of all required information and documentation, an acknowledgment number for GST login is issued. Following verification by a GST officer, the registration process concludes with the allocation of a GST Identification Number (GSTIN). During this process, users receive a username and can establish a password for accessing the official GST portal. A comprehensive guide on the entire GST registration procedure is available for further reference.

Guide to use gst.gov.in before logging in

Before logging into the GST portal, users can access several important sections vital for GST compliance. These include: Services, GST Law, Downloads, Search Taxpayer, Help and Taxpayer Facilities, e-Invoice, and News and Updates.

I. Services (Registration, Challans, Refund Tracking, etc)

The ‘Services’ tab on the GST portal offers various options related to registration, payments, user services, refunds, the e-way bill system, and tracking application status.

1. Registration

Under the ‘Services’ tab, the ‘Registration’ option provides a link for initiating a new GST registration application online through the GST Portal. This section guides users through the process of applying for GST registration.

2. Payments

The ‘Payments’ tab allows any GST-registered taxpayer to generate a challan and complete tax payments. It also includes a facility to monitor payment statuses and submit a ‘Grievance against Payment (GST PMT-07)’. Users can also utilize the ‘Track Payment Status’ feature on the GST portal.

3. User Services

This tab provides diverse options such as searching HSN Codes, viewing the holiday list, checking the cause list, locating a GST Practitioner (GSTP), generating a User ID for unregistered applicants, searching for advance rulings, and verifying RFN.

4. Refunds

This tab contains a single option that allows users to track the status of their refund applications.

5. e-Way Bill System

This tab redirects users to the e-way bill portal, where they can also find FAQs and access the user manual for the e-way bill system.

6. Track Application Status

As the final tab under ‘Services’, this feature allows users to monitor the status of their registration and refund applications.

II. GST Law

This section offers a compilation of links to the Central Board of Indirect Taxes and Customs (CBIC) and various state/UT commercial tax websites. These links provide access to the CGST Act and rules, SGST Act, rules, as well as the latest GST notifications, amendments, and circulars.

III. Downloads

The ‘Downloads’ tab comprises two primary sections: Offline Tools and GST Statistics.

1. Offline Tools

The government supports both online and offline methods for filing GST returns. This section provides access to offline utilities for various GST forms and returns.

2. GST Statistics

This section offers access to performance metrics, including past filing trends for GSTR-1 and GSTR-3B.

IV. Search Taxpayer

Users can search for a taxpayer by their GSTIN/UIN to verify their details or identify GSTINs registered under a specific PAN. Additionally, the portal allows users to locate composition dealers, determining whether they have opted into or out of the scheme, by entering either the GSTIN or their state of registration. Other tools available include searching for composition taxpayers and temporary IDs.

V. Help and Taxpayer Facilities

The ‘Help’ tab on the GST portal's homepage offers a wealth of resources, including how-to guides, system requirements for various GST filings, user manuals, videos, and FAQs. It also provides a link to the grievance redressal portal and a list of common errors with their resolutions. Recent additions to the portal include a directory of GST Suvidha Providers (GSPs) and a list of free accounting and billing software, all designed to assist users with any issues or queries related to return filing or GST registration.

VI. e-Invoice

This tab on the GST portal directs taxpayers to the official e-invoice portal via a clickable link.

Other Information Available on the GST Portal Home Page

The GST portal’s homepage includes four additional sections that can assist users with their GST return or form filings:

1. News | Updates

This section displays all GST news, such as changes in due dates, GSTN system updates, and modifications to filing processes.

2. Register/Find a Taxpayer/GST Practitioner

This section assists users in registering as a taxpayer or GST practitioner under GST. It also provides search tools to locate an existing taxpayer or GST practitioner.

3. Popular Help Topics

This section lists frequently asked questions, covering topics like applying for refunds and opting into the composition scheme.

4. Upcoming Due Dates

In the ‘Upcoming Due Dates’ section, users are notified of forthcoming GST return deadlines, including any changes to filing dates.

How to login to GST portal as first-time users?

First-time users can create their login on the GST portal by following these steps:

Step 1: Click on the ‘Login’ link located in the top right-hand corner of the GST Home page.

Step 2: Click on the ‘here’ link within the instruction at the bottom of the page, which states: “First time login: If you are logging in for the first time, click here to login”.

Step 3: Enter the provisional ID, GSTIN, or UIN and password received via your registered email address. Input the provided captcha, then click on “Login”.

Step 4: The new credentials page will appear. Enter your desired username and password, re-confirm the password, and then click “Submit”.

Step 5: A success message confirms that the username and password have been created. You can now use these credentials to log in to the official GST portal.

Step 6: Upon your initial login to the official GST website, you will be prompted to file a non-core amendment application to submit your bank account details. Click on the ‘FILE AMENDMENT’ button.

Step 7: The application form for editing will be displayed, with non-core fields available for modification. Edit the details in the bank accounts tab by clicking the ‘ADD NEW’ button and then submitting the application.

How to login to GST portal?

Existing users can access the GST portal by following these steps:

Step 1: Visit www.gst.gov.in (the official GST website) and click on ‘Login’ in the top right-hand corner of the homepage.

Step 2: Enter your username, password, and the captcha code, then click the ‘LOGIN’ button.

Step 3: Upon successful GST login, your dashboard will appear. This dashboard provides a summary of your GST credits, direct access to ‘FILE RETURNS’ and ‘PAY TAX’ tabs, your Annual Aggregate Turnover (AATO), and any notices, orders, or saved forms.

How to check your GST status?

Taxpayers can monitor their GST registration status both before and after logging into the GST portal. While a GST registration form typically processes within 15 days of application, its status can be tracked online. For comprehensive instructions, refer to the article on tracking GST status.

How to download GST certificate without login?

Downloading a GST certificate necessitates logging into the GST portal. For detailed instructions on this process, consult the article titled “How to download the GST certificate?”.

Services available after GST login

After logging into gst.gov.in, the homepage provides access to several additional options:

Login Dashboard

Upon logging into the GST portal, a dashboard is displayed, showing the return status (filed/not filed) for the last five return periods. From this dashboard, users can easily access their profile, view notices and orders, file returns, or create a tax payment challan. By clicking on the ‘Dashboard’ tab, users can also view ledger balances—amounts available in their cash, credit, and liability ledgers—along with turnover details for any selected financial year.

Services (Registration, Returns, Challan)

In addition to the services offered before logging in, the GST portal provides an extensive list of services post-login.

(a) Under the ‘Registration’ tab, an extra facility is available to amend non-core fields of the GST registration.

How to register on gst.gov.in?

GST registration is mandatory for individuals or entities whose annual turnover surpasses the prescribed threshold. The government’s GST portal facilitates this registration through a straightforward 11-step process. A detailed guide is available for users to register on the GST portal.

(b) Under the ‘Ledgers’ tab, users can access details related to their electronic cash ledger, electronic credit ledger, and electronic liability register.

(c) Under the ‘Returns’ tab, users can explore options for filing various GST returns, viewing filed returns, and preparing offline returns.

(d) Under the ‘Payments’ tab, users will find options for creating a challan, tracking challan status, and submitting a grievance against payment.

(e) Under the ‘User Services’ tab, users have access to a list of services including searching HSN codes, viewing the holiday list, and locating GST Practitioners.

(f) Under the ‘Refunds’ tab, users will have options to apply for a refund and track the status of their refund applications.

The remaining tabs, such as ‘e-Way Bill System’, ‘Track Application Status’, ‘GST Law’, ‘Search Taxpayers’, and ‘Help and Taxpayer Facilities’, offer the same functionalities whether logged in or not. Below is a list of some important services accessible on the GST Portal after logging in:

• 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)
• Furnish Letter of Undertaking(LUT) (RFD-11)
• Transition Forms (TRAN-1, TRAN-2, TRAN-3)
• Viewing E-Ledgers
• Filing of GSTR-9 -Annual Return
• Filing of GSTR-9C -Reconciliation Statement

Additional services provided on the GST Portal/GSTN include modifying core and non-core fields, browsing received notices, filing ITC Forms, and engaging/disengaging a GST Practitioner.