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www.gst.gov.in is the government’s official GST website and is also known as the GST Portal /GSTN portal. It facilitates numerous services for taxpayers ranging from obtaining GST registration, filing of GST returns, application for refunds, to the time a taxpayer applies for the cancellation of the GST registration.
The important aspect of the GST regime is that the tax administration must have a strong backing of technology. This means that the taxpayers will no longer be required to visit the tax departments in person for assessments and submit the applications or returns, although facilitation centres are present across India.
The GST portal allows all communications to be done on it, such as approving, rejecting, or responding to applications. It includes intimation of notices by the department and window to respond to the same by taxpayers.
This is the layout of the home page of the GST portal before a user logs in:
The GST portal can be accessed by typing www.gst.gov.in in any web browser such as Internet Explorer 10+, Google Chrome 49+, Firefox 45+ and Safari 6+. It can be viewed best at 1024 x 768 resolution.
There are five options provided under the ‘Services’ tab on the GST Portal.
The first option under the ‘Services’ tab contains the link for applying for a new GST registration. A person, being a supplier of goods as well as services is required to register under GST if their turnover exceeds the threshold of Rs 20 lakh (Rs 10 lakh for NE and hill states). In the case of a supplier of only goods, the limit is Rs 40 lakh subject to some conditions. The details of the threshold limit are explained in our article on GST Registration limits.
You can apply for the GST registration online on the GST Portal by using this guide. You can also register under GST quickly and effortlessly through Clear.
The next tab is ‘Payments’. Any GST-registered taxpayer can create a challan and make a payment. There is an option to track the status as well.
Also, you can use the ‘Track Application Status’ facility for registration and refunds on the GST portal. There is also an option to submit a ‘Grievance against Payment (GST PMT-07)’ under the ‘Payments’ tab.
These services include:
This option enables the user to track their refund application status.
The e-way bill system tab guides you to the e-way bill portal. You can also access FAQs and the user manual on the e-way bill portal.
This is the final tab under ‘Services’ and provides the user with an option to track the status of their registration and refund applications.
This tab consists of a list of links to the Central Board of Indirect Taxes and Customs (CBIC) and states/UT commercial tax websites. The links host CGST act and rules, SGST act and rules and all other acts and rules relevant to GST. Also, the latest notifications, amendments and circulars around GST can be accessed therefrom.
The tab consists of two main sections – Offline Tools and GST Statistics.
The government has both online and offline methods to file GST returns. The link for GST offline tools provides the offline utility of the GST forms and returns as follows:
The tab gives access to the metrics on the past filing trends on GSTR-1 and 3B as follows:
You can search for a taxpayer by theirGSTIN/UIN or PAN to verify the details of the taxpayer or GSTINs registered under the PAN. This feature is available on the home page and also after logging in. You can also find a composition dealer who has opted in or out of the scheme by entering either the GSTIN or the state from which he is registered.
The help tab on the GST portal homepage contains many how-to guides, system requirements for various GST filings, user-manuals, videos and FAQs and a link redirecting users to the grievance redressal portal. Further, advisories on new facilities, a list of errors with resolutions are available. A list of GST Suvidha Providers (GSPs) and a list of free accounting and billing software are the latest additions to the GST portal. These have been made available to the user on the GST portal to resolve any issue or doubt in the return filing process, GST registration, etc.
This is a new tab on the GST portal which takes the taxpayer to a page with a clickable link that redirects him to the e-invoice portal.
There are four more sections on the GST Portal that can assist the user in his GST return or form filings:
On scrolling down, you can see all the GST news like the change in due dates, GSTN system updates and change in the filing processes under this section.
This section helps the user register as a taxpayer or GST Practitioner under GST. It also provides a search tool to find a taxpayer or locate a GST practitioner.
This section lists down some of the frequently asked questions such as how to apply for a refund, how to opt into the composition scheme, etc.
In the ‘Important Dates’ section, the upcoming GST returns deadlines are notified for the users. Any change in the notified dates can be seen here.
You can log in to your GST portal account by clicking on the ‘Login’ button found at the top right-hand corner on the homepage.
The home page of the gst.gov.in after you log in contains the following options:
A dashboard appears on the screen once you log in to the GST portal.
The home page dashboard page displays the return status (filed/not filed) for the last five return periods. You can access your profile, notices and orders with one click on this dashboard page. You can also file returns or create a tax payment challan from this screen.
You can then click on the ‘Dashboard’ tab to get the ledger balances, i.e. amounts available in your cash, credit, and liability ledgers, as well as the turnover details of any selected financial year.
Apart from the services offered before logging in, the GST portal provides you with an elaborate list of services once you log in.
(a) Under the ‘Registration’ tab, there is an additional facility to amend non-core fields of the GST registration.
Every person is required to register for GST when the annual turnover exceeds the threshold limit through the GST portal. It is a simple 11-step process to register on the government’s GST portal. You can refer this guide to register on the GST portal or get a quick and easy registration done through Clear.
(b) Under the ‘Ledgers’ tab, you can access the following:
(c) Under the ‘Returns’ tab, you can explore the following options:
(d) Under the ‘Payments’ tab, you will find these:
(e) Under the ‘User Services’ tab, you have access to the following list of services:
(f) Under the ‘Refunds’ tab, you will have the below options to choose:
The rest of the tabs such as ‘e-Way Bill System’, ‘Track Application Status’, ‘GST Law’, ‘Search Taxpayers’, and ‘Help and Taxpayer Facilities’ offers you the same options even after logging in to the gst.gov.in.
A registered user can log in to www.gst.gov.in Once a user logs in these are the services available to a user. Click on the service to see the detailed guide.
Other than the above changing non-core fields, browsing notices received, filing ITC forms, and engage/disengage GST practitioner are some of the other services provided by the GST Portal/GSTN.
| Category of persons | Documents required for GST registration |
| Sole proprietor / individual | – PAN and Aadhaar card of the owner – Photograph (in JPEG format, maximum size – 100 KB) – Bank account details* – Address proof** |
| Partnership firm (including LLP) | – PAN card of all the partners – Copy of the partnership deed – Photograph of the partners (in JPEG format, maximum size – 100 KB) – Address proof of the partners (Passport, driving licence, Voters identity card, Aadhaar card etc.) – Aadhaar card of the authorised signatory – Proof of appointment of the authorised signatory – In the case of an LLP, registration certificate / Board resolution of LLP– Bank account details* – Address proof of the principal place of business** |
| HUF | – PAN card of the HUF – PAN and Aadhaar card of the Karta – Photograph of the owner/Karta (in JPEG format, maximum size – 100 KB) – Bank account details* – Address proof of the principal place of business** |
| Company (Both public and private, Indian and foreign) | – PAN card of the company – Certificate of incorporation that is given by the Ministry of Corporate Affairs – Memorandum of Association / Articles of Association – PAN and Aadhaar card of authorised signatory. The authorised signatory has to be an Indian even in the case of foreign companies / branch registration – PAN and address proof of all the directors of the company– Photograph of all the directors and the authorised signatory (in JPEG format, maximum size – 100 KB) – Board resolution appointing the authorised signatory / Any other proof of appointment of the authorised signatory (in JPEG or PDF format, maximum size – 100 KB) – Bank account details* – Address proof of the principal place of business** |
*For bank account details, a copy of a cancelled cheque or extract of the passbook / bank statement (containing both the first and last page) must be uploaded (in JPEG or PDF format with a maximum file size of 100 KB).
**Address proof: Upload any one of these documents:
Here are the steps to register on the GST portal. For a detailed explanation of the various tabs to be filled in, you can refer to this article on ‘How to register for GST’.
If you are a new user,
If you are an existing user,
To track the application status of your GST registration,
Amending your GST registration is simple and can be done on the GST portal at https://www.gst.gov.in/. Amendments can be made in both core fields and non-core fields. If a particular field being amended requires a jurisdictional tax official’s approval for amendment, then it happens to be a core field. On the other hand, the amendment of non-core fields gets automatically approved once the amendment application is filed.
Once logged in, the user will have to navigate to ‘Services’ > ‘Registration’ and then select the ‘Amendment of registration core fields’ or ‘Amendment of registration non-core fields’ option, as applicable. For a detailed explanation on how to amend your GST registration, please refer to this article here.
Please note that the PAN cannot be changed for a particular GST registration. Any mistake in the PAN or a change in the PAN due to a change in the constitution of business would require the applicant to file a fresh registration using Form GST REG-01.
To add a branch on the GST portal, follow the steps below:
Step 1: Log in to the GST portal at https://www.gst.gov.in/.
Step 2: Navigate to ‘Services’ > ‘Registration’, and then select the ‘Amendment of registration core fields’ option.
Step 3: Click on the ‘Additional place of a business’ tab, and then click on the ‘Add new’ button. Enter all the required details, along with the reason for the amendment and the date of the amendment. Then, click on save.
Step 4: Next, proceed to verification and submission of the application for amendment with either DSC, EVC or e-signature.
For a detailed step-by-step guide on how to add a branch to your GST registration, you can refer to this article here.
You can pay tax either before or after logging in to the GST portal. GST can be paid through net banking/debit card/credit card modes online, or through offline modes such as cheque/demand draft/cash/NEFT/RTGS.
To pay GST without logging in to the GST portal, navigate to Services > Payments > Create Challan on the home page. Proceed to fill in all the relevant details and make the payment.
You pay GST after logging in, you need to first login after clicking on the ‘Login’ button at the top right-hand corner. Next, click on the ‘Create a challan‘ button which is available on the dashboard itself, or navigate to Services > Payments > Create Challan. Enter all the required details and proceeding to making the GST payment.
For both the modes (pre-login and post-login), you can refer this guide here.
To download the GST registration certificate from the GST portal, you first need to log in to the portal with your user ID and password. Next, navigate to Services > User Services > View/ Download Certificate. Then, click on the ‘Download’ icon available next to Form No. GST REG-06.
You can refer this detailed step-by-step guide to download the GST registration certificate.
To file returns on the GST portal, you first need to log in to the portal with your user ID and password. You can then click on the ‘Return dashboard’ button that is available on the home page post-login. You can also navigate to Services > Returns > Returns Dashboard. Then, click on the relevant return period and choose from the online and offline modes available to prepare and file your GST returns.
You can refer these guides to file your GST returns:
ClearTax provides the following services to make your entire GST learning and GST return filing easier :
