The Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit alphanumeric code given to every business registered under the GST regime. This identification number serves as a digital identity for taxpayers, enabling Input Tax Credit (ITC) claims, seamless tax compliance, and transparent business transactions. Irrespective of business size, whether it is small, medium or a large enterprise, understanding GSTIN is crucial for legal compliance and operational efficiency.This article provides an overview of GSTIN, including its format, structure, importance, verification process, required documents, and how to identify fake GSTIN. What is GSTIN?Every business operating in India will be assigned a unique Goods and Services Tax Identification Number, popularly known as GSTIN. Most of the businesses terms it as GST number as well. GST Number Format & ExampleEach taxpayer is assigned a state-wise PAN-based 15-digit GSTIN.Here is a format break-down of the GSTIN:The first two digits represent the state code as per Indian Census 2011. Every state has a unique code.

GST login to the GST portal allows taxpayers to file GST returns, claim refunds, and reply to notices. You can even cancel GST registration. Using credentials, one can log in to the GST portal to avail some compliance services and communications with GST officers. It means you don't need to visit CBIC offices to physically submit your GST return. In this article, let’s understand the GST login portal, services available before and after GST login, steps to obtain GST login and steps to log in to the GST portal successfully.What is the GST portal?GST portal is a common PAN-India government website for GST compliance.

The GST portal allocates an Application Reference Number (ARN) once you have successfully applied for GST Registration. Usually, a GST registration application is processed within 3-7 working days of submission of application. However, you can check the GST registration status online on the GST portal.Check Your GST ARN Status NowTrack GST Registration Application Status Before LoginHere is a guide on how to check GST Application Status or GST Registration Status before logging into the GST portal or without logging into the GST portal:Step 1 – Visit the GST Portal and go to ‘Services’ > ‘Registration’ > ‘Track Application Status’.Step 2 – Select “Registration” from the drop down against the Module as given in the below screenshot.Step 3 – Enter the ARN or SRN received for the GST Registration application on your email ID. Also, enter the Captcha code and click on SEARCH.Note: Service Request Number (SRN) is generated when an application for GST registration is filed on the MCA portal.Step 4: You can see the status of your GST registration status on the screen.Different phases are coloured according to the application’s current status.For example, if your current status is Stage 4 it will be in green, while the remaining and upcoming stages will be greyed out.Note: In case, the application for registration is withdrawn by the taxpayer, Detailed Status will have only 2 stages.The ARN will have one of the Following Statuses: Pending for Processing – When a new registration application is successfully submitted and is awaiting processing by the Tax Officer.Site Verification Assigned –When a registration application is marked for a site visit and verification, the Site Verification Officer is assigned.Site Verification Completed –When the Site Verification Officer submits the Site Verification Report to the Tax Officer, it is considered completed.Pending for Clarification – When a tax officer issues a notice to the applicant requesting clarification. Clarification filed– Pending for Order – When the applicant successfully files a clarification with the tax officer and the officer is awaiting his or her decision.Clarification not filed – Pending for order – When the applicant fails to file a clarification within a specific number of days and the order is pending, this status appears.Approved – When an applicant’s Registration ID and password are emailed to them after their new registration application is accepted by the Tax Officer.Rejected – When a new registration application is rejected by a tax officer, it is referred to as rejected.Check the status of your GST registration application online and take action based on the status of ARN.  For more information, read a host of articles by Clear:How to file application for GST registrationSteps to amend GST registration details #inlineCTA-choosePlan{ display: flex; flex-direction: row; align-items: flex-start; flex-wrap: wrap; padding: 24px 0; border-top: 1px solid #C4C4C4; } #inlineCTAimage{ padding-right: 20px; } #CTAbody{ flex: 1 1 55%; } #inlineCTAhead{ color: #314259; font-size: 20px; font-weight: 700; padding-bottom: 8px; } #inlineCTAcontent{ font-size: 16px; color: #9092A3; font-weight: 400; } #inlineCTAbutton{ padding: 8px 24px; color: #1678FB; font-size: 16px; background-color: #FFF; border: 1px solid #1678FB; border-radius: 8px; font-weight: 700; text-decoration: none; 8px 0 10px; } #inlineCTAbutton:hover{ background-color: #1678FB; color: #fff; box-shadow: 4px 5px 10px rgb(0 0 0 / 14%); } @media only screen and (max- 600px){ #full-width-mob, #inlineCTAbutton{ 100%; } #inlineCTAhead { font-size: 19px; padding: 8px 0; } #CTAbody{ flex: 1 1 100%; } } .

Every one of us have been subject to GST for one or more transactions at some point in our lives. Goods and Services Tax (GST) is hailed as one of the biggest tax reforms of the country. It subsumes many indirect taxes which were imposed by Centre and States/UT such as excise, VAT, and service tax and is levied on both goods and services sold in India. Any reform is bound to have advantages and disadvantages. In this article, we will dive deep into the advantages and disadvantages of GST with some examples.Advantages of GST1. GST Eliminates the Cascading Effect of TaxGST is a comprehensive indirect tax that was designed to bring indirect taxation under one umbrella.

When there is a shortfall in tax paid or when an input tax credit is claimed incorrectly, the GST authorities issue a show cause notice in DRC, also known as a Demand and Recovery Certificate, to recover such taxes. DRC in GST is a form for communication between taxpayers and GST authorities for resolving such discrepancies under the GST Act. In this article, we will explore key provisions governing DRC, related DRC forms, process flow, how to appeal against a DRC order, and ways to avoid a DRC notice.What is a Demand and Recovery Certificate (DRC)?The demand and recovery certificate is issued by the GST authorities to the taxpayers when they identify any discrepancy in tax payments or when an input tax credit is incorrectly claimed. A notice is sent to the taxpayer for such unpaid tax dues. In case the taxpayer does not respond or pay such liabilities, then a demand and recovery notice is issued to the taxpayer intimating that the GST authorities will initiate recovery proceedings for unpaid dues.The DRC also serves as a correction tool for taxpayers in case they or their auditors find any discrepancy in tax liabilities. The taxpayers can voluntarily pay such tax liabilities through DRC forms discussed below.Key Sections Governing DRC ProcessSections 73 to 84 of the CGST Act 2017 govern the process for DRC, entailed in Chapter XV of the CGST Act. Details of essential sections are given below:ParticularPurposeSection 73This section empowers GST authorities to issue a show cause notice to taxpayers when the tax is not paid or paid short due to reasons other than fraud pertaining to the period up to the financial year 2023-24.Section 74This section empowers GST authorities to issue a show cause notice to taxpayers when the tax is not paid or paid short due to fraud, wilful misstatement or hiding facts pertaining to the period up to the financial year 2023-24.Section 74AThis section empowers GST authorities to issue a show cause notice to taxpayers when the tax is not paid or paid short due to fraud, wilful misstatement or hiding facts or otherwise, pertaining to the financial year 2024-25 onwards.Section 75This section states general provisions relating to the determination of tax liability and computation of the period of the show cause notice.Section 76In case any person (whether registered or not) has collected any amount represented as tax from any person despite the fact that the actual supply was taxable or not, then such amount shall be treated as tax and paid to the GST authorities.Section 77This section deals with incorrect payments within tax heads.

GSTR-10 is the return to be filed by the registered taxable persons who have opted for the cancellation of the GST registration. A taxable person who opts for cancellation of GST registration has to file a final return under GST law in this form within three months. This article explains all aspects of GSTR-10 in detail.What is GSTR-10?A taxable person whose GST registration is cancelled or surrendered has to file a return in the form GSTR-10. This return is called a final return.GSTR 10 Due DateGSTR-10 must be filed within three months from the date of cancellation or date of cancellation order whichever is later.For instance, if the date of GST registration cancellation is 1st January 2025 and the taxpayer has received the cancellation order on 5th January 2025. Then, the concerned business must file GSTR-10 by 5th April 2025.GSTR-10 Applicability: Who should file GSTR-10?GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered.

GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. You must make sure that a valid GSTIN is filled while entering sales invoice details.The due date for filing monthly GSTR-1 for July 2025 is 11th August 2025. For quarterly GSTR-1 filers under the QRMP scheme, the due date for August (part of the July–September 2025 quarter) is 13th October 2025.Latest Updates12th July 2025GSTN has reposted on the social media urging taxpayers having issue with B2C table of Table-12 of GSTR-1 wherever left blank. For this, they can enter any HSN code and UQC in Table 12A and fill all the other fielsds with “0” to proceed. 11th June 2025A communication was issued by GSTN through their offical social media handle regarding B2C table of Table -12 of GSTR-1. Taxpayers having only B2C supplies were facing issues in leaving 12A table (B2B HSN Summary) as blank.

The department expects businesses to report HSN codes in GSTR-1 and GSTR-1A, which is filed either monthly or quarterly based on turnover. Table 12 in the return captures a summary of these codes. The aggregate annual turnover (AATO) determines the specific requirements for HSN reporting, ensuring tailored guidelines for each size and scale taxpayer.Phase-Wise Changes in GSTR 1The government introduced HSN reporting in a systematic way to streamline GST compliance and improve reporting accuracy. Each phase reflects the evolving vigilance of tax administration and the increasing need for standardised reporting among businesses. While balancing regulatory standards with practical business needs, it also ensures better data quality for tax authorities.Here’s a breakdown of each phase and its key requirements:Phase 1: (Part 1 - Effective April 2022; Part 2 - Effective August 2022)In April 2022, the GST framework implemented Phase 1 (Part 1) of the HSN code reporting system.

EPF Form 19 is a crucial application for withdrawal of the Employee Provident Funds (EPF) balance. It is submitted by an employee to claim the accumulated EPF balance, including the employer and employees contributions along with interest, upon retirement, unemployment for more than two months, disability to work, etc. This form is important to initiate the withdrawal process and ensure that the accumulated balance is transferred or refunded.When Should You Use EPF Form 19?Form 19 must be used when you wish to withdraw EPF funds in the form of the final settlement.  An EPFO member can use Form 19 under the following circumstances:Retirement on attaining 55 years of age or attained 55 years of age.Retirement on account of inability to work due to mental/ bodily infirmity.Voluntary Retirement.Migration from India to abroad for employment or permanent settlement.Termination of employmentDischarge from service on receiving compensation under the Industrial Dispute Act, 1947.Resigned and not employed in any factory to which the Employees’ Provident Fund Scheme applies.Benefits of EPF Form 19The benefits of Form 19 are discussed below:Facilitates complete EPF withdrawal upon retirement or under certain conditions, like unemployment for more than 2 months, inability to work, migration to abroad, and many othersProvide financial security to EPF members during retirement or unemployment.If Form 19 is submitted online, employer attestation is not required, provided that the EPF member's UAN is activated and linked with their Aadhaar and bank details.The online EPFO portal allows its members to track the status of their Form 19 claims Pre-requisites for Filing Form 19Before you apply for withdrawal with Form 19, you must be ready with the following pre-requisites:Activate UAN: Your UAN must be active on the EPF Member portal.Link UAN with Bank Account: Ensure your PAN is linked with your Bank Account.Link Mobile Number: Link your mobile number with UAN.Eligibility Check: Check if you are eligible for final settlement. If you are not, the form will not be displayed.The form can be filled out only after two months of leaving the job or on retirement.Providing a mobile number is mandatory for final settlement.PAN is mandatory for claiming the final settlement.How Does EPF Form 19 Look?EPF Form 19 consists of two pages, where the first page includes various fields to collect your personal and contact information, as well as the preferred mode of payment. The fields include:Name, father’s/husband’s name, and date of birthName and address of the factory/establishmentPF account number and/or Universal Account Number (UAN)Date of leaving the service and reason for leavingPermanent Account Number (PAN)Full postal addressMode of payment – Money order on your expense, account payee cheque, or electronic mode of paymentThe second page is the advance stamped receipt, which is to be filled out only if you choose cheque as the mode of payment along with a revenue stamp of Rs.1.

Blocking of e-way bills is done on the government portal if the taxpayers do not file their GST returns continuously for two tax periods. Learn more about how this happens and what can be done to unblock the e-way bill generation.About Blocking the E-Way Bills & ReasonThe government came up with a significant change with regards to the e-way bill generation facility on the e-way bill portal in 2019. E-way bill generation is blocked for taxpayers who have not filed their returns for the previous two consecutive months/quarters.The system of e-way bill blocking was implemented from the 2nd of December 2019. There had been a considerable increase in the number of tax defaulters, which led the government to take this necessary step. Thus, if a taxpayer has not filed GSTR-3B for two or more consecutive months, then he/she cannot generate e-way bills to do dispatches and receive goods, resulting in a standstill. Only when a taxpayer files GSTR-3B, the e-way bills will get unblocked on the next day. For example, if a taxpayer has not filed his GSTR-3B for January 2021 and February 2021, then his GSTIN will get blocked in the e-way bill portal from March.