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Goods and Services Tax (GST) has transformed the taxation landscape in India since its implementation in 2017. As a value-added tax, GST is levied on the supply of goods and services, with businesses acting as intermediaries collecting and remitting the tax. The introduction of the GST portal has simplified various GST-related processes, allowing businesses and individuals to carry out GST registration, file returns, track refunds, and more, all online. This guide details how to access and navigate the GST portal for various users.

What is the GST Portal?

The GST portal is a web-based platform that allows taxpayers to manage their GST-related activities conveniently online. Available at https://www.gst.gov.in/, the portal is designed to streamline the entire GST process, eliminating the need for businesses to visit tax offices. Services available on the GST portal include registration, filing returns, viewing tax liabilities, checking the status of refund applications, and addressing grievances.

Who is Eligible to Register and Login for GST?

According to the GST Council, the following categories of individuals must register for GST:

• Businesses involved in supplying goods with an annual turnover exceeding Rs. 40 lakhs (Rs. 20 lakhs for special category states).
• Businesses supplying services with an annual turnover exceeding Rs. 20 lakhs (Rs. 10 lakhs for special category states).
• Those already registered under other tax regimes, such as Excise Duty or Service Tax, prior to the GST rollout.
• Non-resident taxable persons and casual taxpayers.
• Individuals liable for tax under the reverse charge mechanism (RCM).
• E-commerce operators or aggregators.
• Agents of suppliers and input service distributors.
• Persons providing online information and database access (OIDAR) services from outside India to individuals in India.

Special Category States Under GST

Certain states in India are classified as special category states, offering different thresholds for GST registration. These include:

• Arunachal Pradesh
• Assam
• Manipur
• Meghalaya
• Mizoram
• Nagaland
• Sikkim
• Tripura
• Himachal Pradesh
• Uttarakhand
• Telangana

What is the GST E-way Bill System?

The e-way bill system is an electronic document required when transporting goods worth over Rs. 50,000. It helps in tracking the movement of goods under GST. With the implementation of GST, the e-way bill system is standardized across all states and union territories, streamlining the process that previously required separate bills for each state.

How to Register for GST?

To register for GST, follow these steps:

1. Visit the GST portal at www.gst.gov.in.
2. Click on ‘Register’ on the homepage.
3. Enter the necessary details such as business name, PAN number, email ID, mobile number, and the state of operation.
4. You will receive an acknowledgment number, and the GST officer will verify the provided information.
5. Once approved, a unique GST Identification Number (GSTIN) will be issued.

GST Login Process

For First-Time Users

1. Visit the GST portal and click on the 'Login' button.
2. Select the option for first-time login and enter your GSTIN and the password you created during registration.
3. Complete the CAPTCHA verification.
4. After logging in, set a new username and password as per your preferences.
5. You may be prompted to add your bank account details.

For Existing Users

1. On the GST portal homepage, enter your User ID and password to log in.
2. Once logged in, you will be directed to the dashboard where you can access your profile, notices, orders, and payment options.

How to Login as an Unregistered User Using Temporary ID?

Unregistered users can log in using a temporary user ID by following these steps:

1. Visit the GST portal.
2. Under the 'Services' tab, select ‘User Services’ and click on 'Create User ID for Unregistered Applicants.'
3. Accept the terms and conditions and fill out the required form.
4. An OTP will be sent to the registered email. Enter the OTP to verify.
5. Upon verification, a temporary user ID will be generated, which can be used for limited services like tracking application status or creating challans.

How to Track GST Registration Application Status?

1. Log into the GST portal.
2. Under the 'Services' tab, select 'Registration' and click on 'Track Application Status.'
3. Enter your ARN (Application Reference Number) to check the current status of your registration application.

How to Cancel GST Registration?

To cancel your GST registration, follow these steps:

1. Log in to the GST portal.
2. Under the 'Services' tab, select 'Registration' and click on 'Application for Cancellation of Registration.'
3. Provide the necessary details and submit the form using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).

How to File GST Returns Online?

1. Log in to the GST portal.
2. Under the 'Services' tab, select 'Returns' and click on the 'Returns Dashboard.'
3. Select the financial year and the return period.
4. Click on 'Prepare Online' and fill in the required details.
5. After saving, submit the return. Once the status shows as ‘Submitted,’ click on ‘Proceed to File.’
6. Choose an authorized signatory and proceed with the EVC verification.

Services Available After GST Login

Once logged into the GST portal, users can access several key services, including:

• Registration: Apply for new registration, amend registration details, or track application status.
• Ledgers: View your electronic cash ledger, credit ledger, and liability register.
• Returns: File returns, track e-filed returns, and access ITC forms.
• Payments: Create and manage challans, view payment history, and apply for deferred payments.
• User Services: Check saved applications, download certificates, view the holiday list, and file grievances.
• Refund: Apply for refunds, track applications, and check the status of invoices.

Conclusion

Logging into the GST portal is a straightforward process that allows users to efficiently manage their GST-related tasks. Whether you are registering for the first time, filing returns, or seeking refunds, the GST portal offers a comprehensive and user-friendly platform for all your needs. By following the steps outlined in this guide, you can easily access the various services provided under the GST framework.

If you have any further questions or need assistance, feel free to reach out to us at admin@ushmaassociates.com or info@nricaservices.com, or contact us via call/WhatsApp at +91 9910075924. 

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Disclaimer: Aim of this article is to give basic knowledge about the topic to people who are not in touch with Indian tax norms. When anybody is dealing with these kinds of cases practically, he shall consider all relevant provisions of all applicable Laws like FEMA/Income Tax/RBI /Companies Act etc.