HINDUSTHAN COLLEGE OF ARTS & SCIENCE (AUTONOMOUS)

Subject: Indirect Taxation Batch: 2021 - 2024

______________________________________________________________________________

UNIT - II

REGISTRATION, ACCOUNTS AND ASSESSMENT

REGISTRATION PROCEDURE OF GST

How to Register for GST Online on GST Portal

According to GST rules, it is mandatory for a business that has a turnover of above Rs.40 lakh to
register as a normal taxable entity. This is referred to as the GST registration process. The
turnover is Rs.10 lakh for businesses that are present in hill states and North-Eastern states. The
GST registration process can be completed within 6 working days.
GST registration can be easily done on the online GST portal. Business owners can fill a form on
the GST portal and submit the necessary documents for registration. Businesses must complete
the GST registration process. It is a criminal offense to carry out operations without registering
for GST and heavy penalties are levied for non-registration.
WHAT IS GST REGISTRATION?
The process by which a taxpayer gets registered under Goods and Service Tax (GST) is known
as GST registration. Once the registration process has been completed, the Goods and Service
Tax Identification Number (GSTIN) is provided. The 15-digit GSTIN is provided by the Central
Government and helps to determine whether a business is liable to pay GST.
WHAT ARE THE TYPES OF GST REGISTRATION?
Under the GST Act, GST Registration can be of various types. You must be aware of the
different types of GST Registration before selecting the appropriate one. The different types of
GST Registration are:
1. Normal Taxpayer
Most businesses in India fall under this category. You need not provide any deposit to become a
normal taxpayer. There is also no expiry date for taxpayers who fall under this category.
2. Casual Taxable Person
Individuals who wish to set up a seasonal shop or stall can opt for this category. You must
deposit an advance amount that is equal to the expected GST liability during the time the stall or
seasonal shop is operational. The duration of the GST Registration under this category is 3
months and it can be extended or renewed.
3. Composition Taxpayer
Apply for this if you wish to obtain the GST Composition Scheme. You will have to deposit a
flat under this category. The Input tax credit cannot be obtained under this category.
4. Non-Resident Taxable Person
If you live outside India, but supply goods to individuals who stay in India, opt for this type of
GST Registration. Similar to the Casual Taxable Person type, you must pay a deposit equal to the
expected GST liability during the time the GST registration is active. The duration for this type
of GST registration is usually 3 months, but it can be extended or renewed at the type of expiry.
WHO IS ELIGIBLE TO REGISTER UNDER GST?
GST Registration must be completed by the following individuals and businesses:
 Individuals who have registered under the tax services before the GST law came into
effect.
 Non-Resident Taxable Person and Casual Taxable Person
 Individuals who pay tax under the reverse charge mechanism
 All e-commerce aggregators
 Businesses that have a turnover that exceeds Rs.40 lakh. In the case of Uttarakhand,
Himachal Pradesh, Jammu & Kashmir, and North-Eastern states, the turnover of the
business should exceed Rs.10 lakh.
 Input service distributors and agents of a supplier
 Individuals who supply goods through an e-commerce aggregator.
 Individuals providing database access and online information from outside India to
people who live in India other than those who are registered taxable persons.
 GST registration is mandatory for businesses that have an annual turnover of Rs.20 lakh
and more.

STEPS TO COMPLETE GST REGISTRATION PROCESS ONLINE

The step-by-step procedure that individuals must follow to complete GST Registration is
mentioned below:
Step 1: Visit the GST portal at https://www.gst.gov.in and Click on the 'Register Now' link
which can be found under the 'Taxpayers' tab (Below the News update section).
Step 2: Select 'New Registration' and Fill the below-mentioned details
 Under the 'I am a' drop-down menu, select 'Taxpayer'.
 Select the respective state and district.
 Enter the name of the business.
 Enter the PAN of the business.
 Enter the email ID and mobile number in the respective boxes. The entered email ID and
mobile number must be active as OTPs will be sent to them.
 Enter the image that is shown on the screen and click on 'Proceed'.
Step 3: On the next page, enter the OTP that was sent to the email ID and mobile number in the
respective boxes and Click on 'Proceed'.
Step 4: You will be shown the Temporary Reference Number (TRN) on the screen. Make a note
of the TRN (Which helps in further Steps).
Step 5: Now, Visit the GST portal again and click on 'Register' under the 'Taxpayers' menu.
Step 6: Select 'Temporary Reference Number (TRN)'. Now, Enter TRN
number and the captcha details. Click on 'Proceed' button.
Step 7: You will receive an OTP on your email ID and registered mobile number. Enter the OTP
and click on 'Proceed'.
Step 8: The status of your application will be available on the next page. On the right side, there
will be an Edit icon, click on it.
Step 9: In the Next Step, There will be 10 sections which must be filled and has to submit the
required documents. The list of documents that must be uploaded are:
 Photographs
 Business address proof
 Bank details such as account number, bank name, bank branch, and IFSC code.
 Authorisation form
 The constitution of the taxpayer.
Submit the documents and move to Next Step.
Step 10: Visit the 'Verification' page and check the declaration, Then submit the application by
using one of the below mentioned methods:
  By Electronic Verification Code (EVC). The code will be sent to the registered mobile
number.
 In case companies are registering, the application must be submitted by using the Digital
Signature Certificate (DSC).
 By e-Sign method. An OTP will be sent to the mobile number linked to the Aadhaar card.
Once completed, a success message will be shown on the screen. The Application Reference
Number (ARN) will be sent to the registered mobile number and email ID.
Note: You can check the status of the ARN on the GST portal.
Category Required Documents

 PAN card
 Aadhaar card
Individual/Sole
 Bank account information
Proprietor
 Proof of address
 Photograph (JPEG format, maximum size – 100 KB)

 PAN card
Hindu  Karta's PAN card and Aadhar card
Undivided  Address proof for the primary business location
Family (HUF)  Bank account information
 Photograph (JPEG format, maximum size – 100 KB)

 Company‟s PAN card

 Articles of Association/Memorandum of Association
 Address proof and PAN card of all the company's directors
 Certificate of incorporation issued by Ministry of Corporate Affairs
Private and  Authorised signatory's PAN card and Aadhaar card Even if a foreign
Public company/branch is registered, the authorised signatory has to be an Indian.
Companies  Photograph of all directors and authorised signatory (JPEG format,
(Indian and maximum size – 100 KB)
foreign)  Board resolution appointing authorised signatory/Any other appointment
proof of an authorised signatory (JPEG or PDF format, maximum size –
100 KB)
 Address proof for the primary business location
 Bank account information

LLP and  All partners' PAN cards

Partnership  Photograph of all partners and authorised signatories (JPEG format,
Firms maximum size – 100 KB)
  A copy of the partnership agreement
 Partners‟ proof of address
 Proof of appointment of authorised signatory
 Address proof for the primary business location
 Authorised signatory's Aadhaar card
 Bank account information
 For LLP, the registration certificate/LLP Board resolution

FEATURES OF GST REGISTRATION

Some of the features of GST registration are as follows:
 GST registration is PAN-based and state-specific.
 An individual who is registered in one state is termed an „unregistered person‟ in another
state.
 Suppliers must register in every state or union territory from which they supply services.
 In case a person owns a unit in a Special Economic Zone (SEZ) or is a SEZ developer
and also owns a unit in a domestic tariff area (outside the SEZ) within the same state,
they must register the SEZ unit separately.
 All registered people are expected to display their registration certificates and GSTIN at
their primary place of business and also at every additional business location.
 A particular PAN-based legal organisation will have one GSTIN per State, which implies
that a business company with branches in many states would have to register separately
in each state. However, a person with several business locations in a State or Union
territory may be given a separate registration for each location.
 GST registration is not tax-specific, which implies that there is just one registration for all
taxes, including IGST, CGST, SGST/UTGST, and cesses.

BENEFITS OF GST REGISTRATION

 Eliminates the Cascading Effect of Tax: GST's comprehensive nature intends to avoid
the cascading tax impact. The cascading effect refers to a tax on tax in which the tax
liability was transferred at each level of the transaction. Due to this, the cost of the item
 increases. GST eliminates this cascading effect since the tax has a direct impact on the
price of goods and services.
 Transparent in Nature: GST is a transparent tax system with no costs or hidden charges
for registered retailers. This makes the expenses involved in business lesser.
 Tax evasion: The input credit is accessible to the receiver if the supplier includes the data
in its return. This encourages the suppliers hence reducing tax evasion.
 Composition Schemes for Small Firms: Many small businesses are now under less of a
tax and compliance burden. Additionally, small firms, defined as those with a turnover of
Rs.20 lakh to Rs.75 lakh might profit from the use of composition schemes.
 Higher Registration Threshold: Under previous tax laws, businesses with an annual
turnover of more than Rs.5 lakh were subject to VAT. Various states had different limits.
However, in the GST system, the threshold is raised to Rs.20 lakh thereby exempting
small businesses and service providers.
 Reduced Number of Compliances: Previously, each tax had its own returns and
compliances. However, the compliances have decreased after GST was implemented.
There is only one unified return that must be filed.
 Treatment Guidelines for Online Merchants: The e-commerce industry had no
established definition of the supply of goods prior to the introduction of GST. A few
states would view these as mediators or facilitators, exempting them from the need to
register for VAT. The GST has eliminated all of these unequal treatment practises.
 Unorganised Sector is Regulated: The textile and construction industries were mostly
disorganised and unregulated. Online compliance and payment options are covered by the
GST. Therefore, these industries will now be held accountable and regulated.
 Improvement in logistics Efficiency: Due to the GST, which has reduced obstacles to
the free movement of goods between states, logistics efficiency has grown. Warehouses
are choosing to locate their units in major cities rather than any other location.
NEW ONLINE GST REGISTRATION FEES
 No charges are levied to complete the GST registration process.
 In case businesses do not complete the registration process, 10% of the amount that is due
or Rs.10,000 will be levied. In the case of tax evasion, 100% of the amount that is due
will be levied as a penalty.
  Once the relevant documents have been uploaded, an Application Reference Number
(ARN) will be sent via SMS and email to confirm the registration.
STEPS TO CHECK GST REGISTRATION STATUS ONLINE
1. Visit GST official portal at https://www.gst.gov.in/.
2. Click to 'Services' > 'Registration' > 'Track Application Status'.
3. Enter your ARN number and Captcha code. Next click on SEARCH button.
4. Finally, you will receive any of the following GST registration status on your screen:
1. Provisional status
2. Pending for verification status
3. Validation against error status
4. Migrated status
5. Cancelled status
GST REGISTRATION VIA AUTHENTICATION OF AADHAAR
New businesses can secure their GST registration with the help of the Aadhaar. The process is
simple and quick. The new process came into effect from 21 August 2020. The procedure to opt
for Aadhaar authentication is mentioned below:
1. When you apply for GST registration, you will be provided with an option to choose
Aadhaar authentication.
2. Select 'YES'. The authentication link will be sent to the registered email ID and mobile
number.
3. Click on the authentication link.
4. Enter the Aadhaar number and select 'Validate'.
5. Once the details have been matched, an OTP will be sent to the registered mobile number
and email ID.
6. Enter the OTP to complete the process. You will get the new GST registration within
three working days.
HOW TO DOWNLOAD THE GST REGISTRATION CERTIFICATE?
The procedure to download the GST Registration Certificate is mentioned below:
 Step - 1: Visit https://www.gst.gov.in/
 Step - 2: Click on 'Login'.
 Step - 3: On the next page, enter the username and password.
 Step - 4: Click on 'Login'.
  Step - 5: Next, click on 'Services'.
 Step - 6: Click on 'User Services'.
 Step - 7: Select 'View/Download Certificates'.
 Step - 8: On the next page, click on 'Download'. The certificate will have details of the
tax transactions.
PENALTY FOR NOT REGISTERING OR LATE REGISTERING UNDER GST
If you do not pay tax or pay a lesser amount than what is due, the penalty that is levied is 10% of
the due amount (in case of genuine errors). However, the minimum penalty is Rs.10,000.
If you have not registered for GST and are deliberately trying to evade tax, the penalty levied is
100% of the due tax amount.
GST REGISTRATION EXEMPTION
The below-mentioned individuals and entities are exempt from GST registration:
1. Businesses that manufacture supplies that come under reverse charge.
2. Activities that do not come under the supply of goods or services. Examples of such
activities are the sale of a building or land, funeral services, and services provided by an
employee.
3. Businesses that make non-GST/ non-taxable supplies. Examples are aviation turbine fuel,
electricity, natural gas, high-speed diesel, and petrol.
4. Businesses that make exempt/ nil-rated supplies.
5. Businesses that fall under the threshold exemption limit.
6. Agriculturists.
PERSON LIABLE FOR REGISTRATION – COMPULSORY REGISTRATION
GST registration is mandatory for-

 Any business involved in the supply of goods whose turnover in a financial year exceeds
Rs.40 lakhs for Normal Category states (Rs.20 lakhs for Special Category states)*
 Any business involved in the supply of services whose turnover in a financial year exceeds
Rs.20 lakhs for Normal Category states (Rs.10 lakhs for Special Category states)
 Every person who is registered under an earlier law (i.e., Excise, VAT, Service Tax
etc.) needs to register under GST, too.
 When a business which is registered has been transferred to someone/demerged, the
transferee shall take registration with effect from the date of transfer.
 A person making inter-state supplies
 Casual taxable person (see below)
 Non-Resident taxable person (see below)
 Agents of a supplier
 Those paying tax under the reverse charge mechanism
 Input service distributor (see below)
 e-Commerce operator or aggregator*
 Person who supplies via e-commerce aggregator
 Person supplying online information and database access or retrieval (OIDAR) services
from a place outside India to a person in India, other than a registered taxable person

DEEMED REGISTRATION
Section 26 – Deemed registration
CGST ACT 2017
(1) The grant of registration or the Unique Identity Number under the State Goods and Services
Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of
registration or the Unique Identity Number under this Act subject to the condition that the
application for registration or the Unique Identity Number has not been rejected under this Act
within the time specified in sub-section (10) of section 25.
(2) Notwithstanding anything contained in sub-section (10) of section 25, any rejection of
application for registration or the Unique Identity Number under the State Goods and Services
Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of
application for registration under this Act.
GSTIN
Each taxpayer is assigned a state-wise PAN-based 15-digit Goods and Services Taxpayer
Identification Number (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. For instance,

 State code of Karnataka is 29

 State code of Delhi is 07

 The next ten digits will be the PAN number of the taxpayer
 The thirteenth digit will be assigned based on the number of registration within a state
 The fourteenth digit will be “Z” by default
 The last digit will be for check code. It may be an alphabet or a number.

IMPORTANCE OF GSTIN
GSTIN is public information and can be sought through the name. It is essential in order to carry
out the authenticity of the vendor and the GSTIN being used in the invoice. Technology has
enabled you to verify GSTIN with a click from anywhere and at any time. It is crucial to search
for a GST number before proceeding with a deal.
CANCELLATION OF GST REGISTRATION
o file for cancellation of GST registration, please perform the following steps:
1. Visit the URL: https://www.gst.gov.in.
2. Login to the GST Portal with your user-ID and password.
3. Navigate to the Services > Registration > Application for Cancellation of
Registration option.

4. The form - Application for Cancellation of Registration contains three tabs. Ensure that
the Basic Details tab is selected by default.

Note: The first tab contains pre-filled information in sections of Basic Details and Address of
Principal Place of Business.
5. Either fill your Address for Future Correspondence manually, or check the option
of Address same as above to copy the same address as in the Address of Principal Place of
Business field.

6. Click the SAVE & CONTINUE button.

Notes:
 The tab Basic Details will change to blue color and a tick mark will appear on it
indicating that all the mandatory fields under this tab have been duly filled-in.
 The next tab Cancellation Details will get active, requiring you to make suitable
selections and provide relevant information in corresponding fields.

7. Select a suitable reason from the Reason for Cancellation drop-down list.
Notes: The following five reasons are available for selection:
a) Change in constitution of business leading to change in PAN
b) Ceased to be liable to pay tax
c) Discontinuance of business / Closure of business
d) Others
e) Transfer of business on account of amalgamation, merger, demerger, sale, leased or
otherwise

Change in constitution of business leading to change in PAN:

a) Enter the date from which registration is to be cancelled.

b) Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change
in Constitution section. System will validate the same, and based upon it‟s Legal Name of
Business, will auto-populate the Trade Name.

Ceased to be liable to pay tax:

a) Enter the date from which registration is to be cancelled.

b) Enter the value of stock and the corresponding tax liability on the stock.
c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish
to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
d) On submitting the form, the amount will be deducted from the respective Electronic Cash
Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
Discontinuance of business / Closure of business:

a) Enter the date from which registration is to be cancelled.

b) Enter the value of stock and the corresponding tax liability on the stock.
c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish
to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
d) On submitting the form, the amount will be deducted from the respective Electronic Cash
Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
Others:

a) Specify the reason for cancellation.

b) Enter the value of stock and the corresponding tax liability on the stock.
c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish
to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
d) On submitting the form, the amount will be deducted from the respective Electronic Cash
Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
Transfer of business on account of amalgamation, merger, de-merger, sale, leased or
otherwise:

a) Enter the date from which registration is to be cancelled.

b) Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change
in Constitution section. System will validate the same, and based upon it‟s Legal Name of
Business, will auto-populate the Trade Name.

8. Click the SAVE & CONTINUE button.

Notes:
 This will mark the second tab also as complete.
 The next tab, Verification will get activated.

9. Check the Verification statement box to declare that the information given in this form is true
and correct, and that nothing has been concealed therefrom.
10. Select the name of the authorised signatory from the Name of Authorized Signatory drop-
down.
11. Enter the Place of making this declaration.
Note: Notice that the system auto-populates the authorised signatory‟s designation or status.

12. Sign the form by using either your Digital Signature Certificate (DSC), or the EVC option.

Notes:
 For the purpose of simplicity, this user manual has followed the EVC path.
 If using a DSC, you will be required to select your registered DSC from the emSigner
pop-up window and then proceed from there accordingly.
13. Enter the OTP.

Notes:
  On successfully filing the application for cancellation of registration, the system will
generate the ARN and display a confirmation message.
 A confirmation message will also be sent by GST Portal on your registered mobile phone
number and e-mail-ID.
 After this stage, the concerned Tax Official will review your application and take a
decision accordingly.

14. To view the ARN, navigate to the Services > Registration > Track Application
Status option.

15. Select Submission Period radio button.

16. Enter the From and To dates between which you filed for cancellation of registration.
17. Click the SEARCH button.
Note: The search result will display the ARN corresponding to your filed application.

REVOCATION / WITHDRAWAL OF CANCELLATION OF REGISTRATION

APPLICATION
Taxpayer can withdraw his/her request for cancellation of registration till the time the authorized
tax officer has not taken any action on the application. To withdraw the request for cancellation
of registration, perform the following steps:

1. Login to the GST portal with valid credentials. Click the Services > User Services > View
My Submissions option to view your submissions. Click the withdraw button.
Note: The withdraw option will only be available till the time the authorized tax officer has not
taken any action on the application i.e. the status of the Application is in “Pending for
Processing” status. In case, tax officer has initiated some action on the application, there would
be no withdraw button available for the taxpayer to withdraw his/her application.

2. Click the CONFIRM button.

3. A confirmation message will be displayed on the screen. Click the OK button.

4. Updated list of My Submissions is displayed. Withdrawl hyperlink will not be visible now.

Note: An alert will be sent to the authorized officer mentioning that the Application with
XXXXXXXXXX ARN number has been withdrawn by the Applicant.

GST RETURNS
What is a GST Return
A GST return is basically a document detailing the total income, sales, expenses, and
purchases of a GST-registered trader. A GST-registered taxpayer (or each GSTIN) is obliged
to submit this document to the tax administration authorities. The document is used by tax
authorities to determine net tax liability.
Who Should File a GST Return?
A registered dealer is required to submit returns for purchases, sales, output GST (on sales),
and input tax credit (GST paid on purchases).
There are a total of 13 returns prescribed in the GST Act; however, not every business owner
is required to file all types of returns. The number and the type of returns that a business
owner is required to file depends upon the nature of the business and its annual turnover. For
example, a business owner with an annual aggregate turnover of more than ₹5 Crores is
required to file two monthly returns and one annual return, i.e. a total of 25 GST returns in a
year. On the other hand, a trader with a yearly turnover of ₹1.5 Crores or less who has opted
for the composition scheme is required to file just one GST return in a financial year.
You may refer to the table below for details on the various types of GST returns and which
category of businesses are eligible to file which type of returns:

GST Return
Type Who Should File the Return?

GSTR-1 All regular, GST-registered businesses

GSTR-3B All regular, GST-registered businesses

GSTR- 4 Dealers who have opted for the composition scheme

GSTR-5 Non-resident foreigners with businesses in India

Non-resident OIDAR (Online Information and Database Access) service

GSTR-5A providers

GSTR-6 Input Service Distributors (ISD)

 GST Return
Type Who Should File the Return?

GSTR-7 Businesses who deduct TDS

GSTR-8 E-commerce operators

GSTR-9 All regular, GST-registered businesses

GSTR-9C All regular, GST-registered businesses

GSTR-10 Businesses whose GST registration was cancelled or surrendered

GSTR-11 Every registered business with a UIN

Types of GST Returns

The following table illustrates the various types of GST returns along with their due dates
and the frequency of filing:

Type of Frequency
GST Return Details of Filing Due Date

 11th of the
following
month
 13th of the
 Monthly month
 Quarterly (if succeeding
Details of the outward supplies opted under the quarter
of all the taxable goods and the QRMP (for quarterly
GSTR-1 services. scheme) filing)

GSTR-3B Details of all the outward  Monthly  20th of the

 Type of Frequency
GST Return Details of Filing Due Date

supplies and the input tax credit  Quarterly (if following

claimed along with the tax opted under month
amount paid. the QRMP  22nd or 24th
scheme) of the month
succeeding
the quarter
(for quarterly
filing)

 30th of the
month
GST return for the businesses succeeding
who have opted for the the given
GSTR-4 composition scheme.  Annually financial year

 20th of the
GST return filed by non-resident following
GSTR-5 taxable persons.  Monthly month

 20th of the
GST return filed by non-resident following
GSTR-5A OIDAR service providers.  Monthly month

GST return filed by input tax

distributor for the distribution of  13th of the
the input tax credit to its following
GSTR-6 branches.  Monthly month

 10th of the
GST return filed by registered following
GSTR-7 businesses who deduct TDS.  Monthly month

GSTR-8 GST return filed by e-commerce  Monthly  10th of the

 Type of Frequency
GST Return Details of Filing Due Date

operators detailing the supplies following

affected and the amount of tax month
collected at source.

 31st
Annual return filed by all December of
regular GST-registered the next
GSTR-9 businesses.  Annually financial year

 31st
December of
the next
GSTR 9C Self-certified annual audit.  Annually financial year

 Within 3
Final GST return filed by a  When the months of
business whose GST registration registration cancellation
GSTR-10 has been cancelled. is cancelled of registration

 28th of the
following
Details of inward supplies month
GSTR-11 provided by persons with a UIN.  Monthly

How to File GST Returns Online?

You can easily file your GST returns online on the GST portal. All you must do is follow the
steps below:

 Step 1: Visit the official GST portal at www.gst.gov.in and log in with your credentials.
 Step 2: Next, click on the “Services” button and go to the “Returns Dashboard” and enter the
financial year and the return filing period in the designated space.
 Step 3: Select the type of return you wish to file and click on “Prepare Online”.
 Step 4: Enter all the relevant details, including the amount and the late fee (if applicable),
and click on “Save”. You will be able to see a success message on your screen.
 Step 5: Now, click on the “Submit” button at the bottom of the page to complete the return
filing process.
 Step 6: Once the status of your return changes to “Submitted”, click on “Payment of Tax”.
 Step 7: Select the “Check Balance” option to view the cash and credit balance so that you
know these details before actually paying the tax.
 Step 8: You now need to enter the amount of credit you wish to use from the total available
credit in your account for clearing your tax liability. Next, click on “Offset Liability” to
make the payment. Click on “Ok” once you see a confirmation on your screen.
 Step 9: Finally, check the tick-box next to the declaration and choose an authorised signatory
from the drop-down list. Click on “File Form with DSC” or “File Form with EVC” and click
on “Proceed” to make the GST payment.
How to File GST Returns with GSTN?
The Goods and Service Tax Network (GSTN) stores information about all GST-registered
sellers and buyers to ensure a streamlined and simple process. The data is then combined and
maintained for future reference. Business entities can simply download the excel workbook
that is available on the common GST portal free of charge. The template can be used to
collate all the necessary information offline. Once done, the file must be uploaded to the
GST portal.
How to Download GST Returns?
You can download the GST Return filing form from the official GST portal by following the
steps given below:

 Step 1: Log in to the GST portal, i.e. www.gst.gov.in.

 Step 2: Click on the “Services” tab in the top menu.
 Step 3: Next, click on the “Returns Dashboard” under the “Returns” option.
 Step 4: Select the financial year and the return filing period from the respective drop -down
boxes on the next page.
 Step 5: Click on the “Search” tab before selecting the GSTR that you wish to downl oad.
 Step 6: Click on the “Prepare Offline” button under the selected GSTR.
 Step 7: Next, click on the “Generate File” option under “Download”.
 Step 8: A download link will be generated once your file is prepared. Click on the “Click
Here” button and download the ZIP file to view your GST Returns.
Types of GST Return Filing Status
When you check the status of your GST return on the official GST portal, you may come
across any of the four following statuses for your GST return:

 To Be Filed: This status indicates that the return is due but has not been filed yet.
 Submitted but Not Filed: This status means that your return has been filed and validated,
but the same has not been updated in the GST records.
 Filed-Valid: This status indicates that the return has been filed successfully and the tax has
also been paid as per the filing.
 Filed-Invalid: It means that the return has been filed but the tax has either not been paid or
there is a shortfall in the amount paid.
How to Check GST Return Filing Status?
You can check the status of the GST return that you have filed in any of the following three
ways:
1. Tracking GST Return Status Using the Return Filing Period
 Step 1: Visit the official GST portal and login with your credentials.
 Step 2: Select the “Services” tab from the top menu.
 Step 3: Click on “Track Return Status” under the “Returns” option.
 Step 4: Now, click on the “Return Filing Period” option.
 Step 5:Select the financial year and the return filing period from the respective dropdown
menus.
 Step 6: Finally, click on “Search” and the GST return status shall be displayed on your
screen.
2. Tracking GST Return Status Using the ARN Option
 Step 1: Visit the official GST portal and log in with your credentials.
 Step 2: Select the “Services” tab from the top menu.
 Step 3: Click on “Track Return Status” under the „Returns‟ option.
 Step 4: Now, select the ARN option and enter your ARN in the designated field.
 Step 5: Click on “Search” and you will be able to see the status of your GST return on the
screen.
 3. Tracking GST Return Status Using the "Status Option"
 Step 1: Visit the official GST portal and log in with your credentials.
 Step 2: Select the “Services” tab from the top menu.
 Step 3: Click on “Track Return Status” under the “Returns” option.
 Step 4: Now, select the “Status” option and select the GST return for which you wish to
check the status.
 Step 5: Click on “Search” and you should be able to see the status of your return on the
screen.
Upcoming Due Dates to file GST Returns
It is possible to extend the deadlines for submitting GST returns by issuing orders or notices.
The list of GST return deadlines for the financial year 2022–2023 is available here.

GST Return Form

Name Filing Period Due Date in January 2023

GSTR 07 Monthly (December 2022) January 10, 2023

GSTR 08 Monthly (December 2022) January 10, 2023

GSTR 01 (T.O.
over ₹1.5 Crores) Monthly (December 2022) January 11, 2023

GSTR 01 (T.O. up Quarterly (October 2022 to

to ₹1.5 Crores) December 2022) January 13, 2023

IFF Optional Monthly (December 2022) January 13, 2023

GSTR 06 Monthly (December 2022) January 13, 2023

Quarterly (October 2022 to

CMP 08 December 2022) January 18, 2023

GSTR 3B (over ₹5 Annual turnover of over ₹5 Crores

Crores) in the previous financial year - January 20, 2023
 GST Return Form
Name Filing Period Due Date in January 2023

December 2022

Annual turnover of up to ₹5 Crores

GSTR 3B (up to in the previous financial year
₹5 Crores) monthly filing - December 2022 January 20, 2023

GSTR 5 Monthly (December 2022) January 20, 2023

GSTR 5A Monthly (December 2022) January 20, 2023

Quarterly (October 2022 to

GSTR 3B (G-1) December 2022) January 22, 2023

Quarterly (October 2022 to

GSTR 3B (G-2) December 2022) January 24, 2023

GSTR 9 and 9C Financial Year 2022-2023 December 31, 2023

At the end of the applicable

quarter's 18-month period,
GST RFD-10 taxpayers will be able to
Form At the end of 18 months request a GST refund.

GST RFD-11
Form Financial Year 2022-2023 March 31, 2023

Penalty for Late Filing of GST Returns

In case a business owner fails to file their GST returns on time, they are liable to pay two
types of penalties:

 Late Fee: A late fee of ₹100 per day is charged after the due date on late filing
of CGST and SGST each (total of ₹200 per day), subject to a maximum late fee of ₹5,000.
 Interest: The taxpayer is also liable to pay an interest at 18% per annum on the total amount
of tax to be paid. This interest rate is applicable from the due date of filing the return till the
payment is made.

Taxpayer Category Late fee capped at

Ones who have a total amount of central tax payable amounting to

zero ₹250

Ones who have an annual aggregate turnover of up to ₹1.5 Crores

in the previous financial year ₹1000

Ones who have an annual aggregate turnover of more than ₹1.5

Crores and up to ₹5 Crores in the previous financial year ₹2500

ACCOUNTS AND RECORDS UNDER GST

Accounts and Other Records to be maintained under GST
Every registered person under GST is required to keep and maintain all specified Accounts and
records at his principal place of business.
Who must maintain Accounts and Other Records under GST?
Section 35 of the CGST Act, 2017 has cast the responsibility on the owner or operator of
warehouse or godown or any other place used for storage of goods and on every transporter to
maintain specified records. Audit of Accounts Maintained under GST Every registered person
whose turnover during a financial year exceeds the prescribed limit (2 crore) will get his
accounts audited by a chartered accountant or a cost accountant.
What Books of Accounts or records must be maintained under GST?
Every registered person must maintain records of-
 Production or manufacture of goods
 Inward and outward supply of goods or services or both (Purchase and Sales Register)
 Stock of goods (Inventory Register)
 Input tax credit availed (Electronic Credit Ledger)
 Output tax payable and paid and (Electronic Liability and Electronic Cash Ledger)
 Other particulars as may be prescribed
  Records of goods or services imported or exported or
 Records of supplies attracting payment of tax on reverse charge along with the relevant
documents, including invoices, bills of supply, delivery challans, credit notes, debit notes,
receipt vouchers, payment vouchers, refund vouchers and e-way bills.
Electronic Cash and Credit Ledger
Every registered taxpayer will have 3 ledgers under GST which will be generated automatically
at the time of registration and will be maintained electronically.
Electronic Cash Ledger–
This ledger will serve as an electronic wallet. The taxpayer will have to deposit money into his
cash ledger (add money to the wallet). The money will be utilized to make the payment. A
taxpayer can view their Electronic Cash Ledger by logging on to the GST website. Electronic
Cash Ledger can only be viewed by the taxpayers themselves or by their Jurisdictional Officer
(JO).
The amount available in the Electronic Cash Ledger can be utilised for payment of any liability
for the respective major and minor heads. For example, liability for the tax under SGST can be
utilised from the available amount of cash available under SGST only.
Electronic Credit Ledger–
The input tax credit on purchases will be reflected here under three categories i.e IGST, CGST &
SGST. The taxpayer will be able to utilize the balance shown in this account only for payment of
tax (not for interest, penalty etc.) The Electronic Credit Ledger is maintained by the GST
System. Taxpayers can view their Electronic Credit Ledger in the post login mode by logging on
to the GST Portal. Path: Services > Ledgers > Electronic Credit Ledger. An Electronic Credit
Ledger can be viewed only by the taxpayers themselves or by the concerned Jurisdictional
Officer (JO).
E-Liability Ledger:
This ledger will show the total tax liability of a taxpayer after netting off for the month. This
ledger will be auto-populated.
Period for Retention of Accounts under GST
As per the GST Act, every registered taxable person must maintain the accounts books and
records for at least 72 months (6 years). The period will be counted from the last date of filing of
Annual Return for that year.
Such accounts and records and shall be kept at every related place of business mentioned in the
certificate of registration. The last date of filing the Annual return is 31st December of the
following year.
For example: For the year 2017-2018, the due date of filing the annual return is 31.12.2018. The
books & records of 2017-2018 must be maintained for 6 years, i.e., 31.12.2023
If the taxpayer is a part of any proceedings before any authority (First Appellate) or is under
investigation, then he must maintain the books for 1 year after the order of such
proceedings/appeal has been passed.
Consequences of Not Maintaining Proper Records under GST
If the taxpayer fails to maintain proper records in respect of goods/services, then the proper
officer shall treat such unaccounted goods/services as if the taxpayer had supplied them. The
officer will determine the tax liability on such unaccounted goods. The taxable person will be
required to pay the tax liability calculated along with penalty.

TYPES OF ASSESSMENT OF UNDER GST

The assessment is the calculation of the taxpayer‟s tax due under GST law. It is the process of
determining how much tax an individual must pay each month.
GST assessments come in a variety of forms. These are their names:
 Self-Assessment – This is done by the taxpayer herself or himself under Section 59
 Provisional Assessment – A tax authority‟s Section 60 assessment
 Scrutiny Assessment – This is done by tax officials under Section 61
 Tax officials perform best judgment assessments
 Non-filers of returns are assessed under Section 62
 Unregistered Persons Assessment – This is covered by Section 63
 Tax officials perform a summary assessment under Section 64.
Self-Assessment
Every registered taxable individual can assess his or her own tax due and file returns for each
taxable period. GST Audit, like other tax liabilities such as VAT, Excise, and Service Tax,
allows for self-assessment under the present taxing structure. Section 59 of the GST Act
specifies self-assessment.
Following self-assessment, the individual is expected to pay tax in accordance with this
assessment.
Section 59 of the GST Act specifies this, “Every registered person shall self-assess the taxes
payable under this Act and furnish a return for each tax period as specified under section 39.”
Provisional Assessment
If an assessee is not able to ascertain his or her liability of tax value or rate, he or she may
request a provisional assessment from the officer under this section. This is followed by two
circumstances under which this assessment is performed:
 If the taxpayer is not able to ascertain value due to difficulties in calculating transaction
amount or has any confusion about whether items should be included or not.
 If the taxpayers are not able to ascertain the rate of tax because of difficulties in categorizing
services and goods or determining whether any notice is applicable.
Procedure for Provisional Assessment:
 Step 1: The taxable person must submit a written application for provisional assessment to
the relevant GST officer
 Step 2: After assessing the application, the GST officer will issue an order within ninety days
of receiving it, enabling tax payment on a provisional basis, at a GST rate, or on such value as
he specifies
 Step 3: If the taxable person is making a preliminary payment, he or she must post a bond
with security guaranteeing to pay the distinction between the provisionally assessed tax and
the final assessed tax
 Step 4: The GST officer will issue a final assessment within six months after the date of
the communication.
Scrutiny Assessment
The appropriate official can scrutinize the return to ensure its accuracy. It is a voluntary pre-
adjudication process. In other words, the officer is not required to examine the return. Returns
scrutiny is not a judicial or legal action, hence no order may be issued.If any disparities are
discovered, the officer in charge might request explanations. Following receipt of the
explanations, the officer may take the following actions:
1. When the explanation is satisfactory, the officer will notify the taxpayer and no additional
action will be taken.
2. When the Explanation is Unsatisfactory- If the taxpayer has not provided explanations within
30 days or has not fixed the errors, the officer may issue a citation.
 Execute a tax audit in accordance with Section 65.
 Assess and search the taxpayer‟s places of business.
 Begin a special audit in accordance with Section 66.
 Begin demand and recovery provisions.
 When there is no deliberate intent to commit fraud, send notices for unpaid demand or
deficiency under Section 73.
 When there is a wilful purpose to commit fraud, send notices for outstanding demand or
deficiency under section 74.
Summary Assessment
Section 64 specifies this form of assessment. To conduct this evaluation, the authorized officer
must first request approval from a joint commissioner or additional commissioner. To protect
revenues, a GST officer may undertake to assess the tax burden of a person presenting evidence
of tax liability. If the officer has evidence that the postponement in assessment is affecting
revenue, he can also file an assessment order.
Assessment of non-filers of returns
If an assessee fails to file returns despite receiving a notice u/s 46, a GST officer is obligated to
perform an assessment under section 62. In this scenario, the GST officer assesses the taxpayer‟s
tax liability to the best of his abilities, considering all relevant materials.
The officer has five years from the date of filing the annual return for the fiscal year for which
the tax has yet to be paid to issue an assessment order. After receiving this order, if the
concerned taxpayer files a valid return within 30 days of the assessment order‟s issuance, the
order may be rescinded.
Assessment of Unregistered Person
If a taxpayer fails to get a GST registration or whose registration has been terminated under
section 29(2), even if he is required to be registered and pay tax, the GST officer may process his
or her tax liability to the most of his or her ability under section 63. This must be done for the
applicable period during which the tax is due. The officer may issue an assessment order within
five years of the date indicated in section 44 for filing an annual return for the fiscal year for
which taxes have not been paid.
Consequence and Penalties of non-compliance under GST
If there is noncompliance, the following sanctions and penalties under GST may be imposed:
1. For tax evasion and short deduction, a penalty of 100% of the amount involved is imposed,
with a minimum penalty of ₹10,000.
2. In the following scenarios, a penalty of up to ₹25000 would be imposed:
 Persons who acquire or receive goods or services knowing that they are in breach of the GST
Act.
 Assist others in committing GST fraud
 Individuals are not issuing invoices in line with GST regulations.
 Individuals fail to account for invoices in their books of accounts.
 The tax authority where the notice is issued is absent.
1. If the taxable amount is between ₹1 crore and ₹2 crores, imprisonment for one year in
addition to the fine is permissible.
2. If the taxable amount is between ₹2 crores and ₹5 crores, imprisonment for three years, in
addition to the fine, is permissible.
3. If the taxable amount is not paid or is paid in part, the penalty is 10% of the tax amount due,
with a minimum penalty of ₹10000.
GST COUNCIL – STRUCTURE AND FUNCTIONS
The assessment is the calculation of the taxpayer‟s tax due under GST law. It is the process of
determining how much tax an individual must pay each month.
GST assessments come in a variety of forms. These are their names:
 Self-Assessment – This is done by the taxpayer herself or himself under Section 59
 Provisional Assessment – A tax authority‟s Section 60 assessment
 Scrutiny Assessment – This is done by tax officials under Section 61
 Tax officials perform best judgment assessments
 Non-filers of returns are assessed under Section 62
 Unregistered Persons Assessment – This is covered by Section 63
 Tax officials perform a summary assessment under Section 64.
Self-Assessment
Every registered taxable individual can assess his or her own tax due and file returns for each
taxable period. GST Audit, like other tax liabilities such as VAT, Excise, and Service Tax,
allows for self-assessment under the present taxing structure. Section 59 of the GST Act
specifies self-assessment.
Following self-assessment, the individual is expected to pay tax in accordance with this
assessment.
Section 59 of the GST Act specifies this, “Every registered person shall self-assess the taxes
payable under this Act and furnish a return for each tax period as specified under section 39.”
Provisional Assessment
If an assessee is not able to ascertain his or her liability of tax value or rate, he or she may
request a provisional assessment from the officer under this section. This is followed by two
circumstances under which this assessment is performed:
 If the taxpayer is not able to ascertain value due to difficulties in calculating transaction
amount or has any confusion about whether items should be included or not.
 If the taxpayers are not able to ascertain the rate of tax because of difficulties in categorizing
services and goods or determining whether any notice is applicable.
Procedure for Provisional Assessment:
 Step 1: The taxable person must submit a written application for provisional assessment to
the relevant GST officer
 Step 2: After assessing the application, the GST officer will issue an order within ninety days
of receiving it, enabling tax payment on a provisional basis, at a GST rate, or on such value as
he specifies
 Step 3: If the taxable person is making a preliminary payment, he or she must post a bond
with security guaranteeing to pay the distinction between the provisionally assessed tax and
the final assessed tax
 Step 4: The GST officer will issue a final assessment within six months after the date of
the communication.
Scrutiny Assessment
The appropriate official can scrutinize the return to ensure its accuracy. It is a voluntary pre-
adjudication process. In other words, the officer is not required to examine the return. Returns
scrutiny is not a judicial or legal action, hence no order may be issued.If any disparities are
discovered, the officer in charge might request explanations. Following receipt of the
explanations, the officer may take the following actions:
1. When the explanation is satisfactory, the officer will notify the taxpayer and no additional
action will be taken.
2. When the Explanation is Unsatisfactory- If the taxpayer has not provided explanations within
30 days or has not fixed the errors, the officer may issue a citation.
 Execute a tax audit in accordance with Section 65.
 Assess and search the taxpayer‟s places of business.
 Begin a special audit in accordance with Section 66.
 Begin demand and recovery provisions.
 When there is no deliberate intent to commit fraud, send notices for unpaid demand or
deficiency under Section 73.
 When there is a wilful purpose to commit fraud, send notices for outstanding demand or
deficiency under section 74.
Summary Assessment
Section 64 specifies this form of assessment. To conduct this evaluation, the authorized officer
must first request approval from a joint commissioner or additional commissioner. To protect
revenues, a GST officer may undertake to assess the tax burden of a person presenting evidence
of tax liability. If the officer has evidence that the postponement in assessment is affecting
revenue, he can also file an assessment order.
Assessment of non-filers of returns
If an assessee fails to file returns despite receiving a notice u/s 46, a GST officer is obligated to
perform an assessment under section 62. In this scenario, the GST officer assesses the taxpayer‟s
tax liability to the best of his abilities, considering all relevant materials.
The officer has five years from the date of filing the annual return for the fiscal year for which
the tax has yet to be paid to issue an assessment order. After receiving this order, if the
concerned taxpayer files a valid return within 30 days of the assessment order‟s issuance, the
order may be rescinded.

Assessment of Unregistered Person

If a taxpayer fails to get a GST registration or whose registration has been terminated under
section 29(2), even if he is required to be registered and pay tax, the GST officer may process his
or her tax liability to the most of his or her ability under section 63. This must be done for the
applicable period during which the tax is due. The officer may issue an assessment order within
five years of the date indicated in section 44 for filing an annual return for the fiscal year for
which taxes have not been paid.
Consequence and Penalties of non-compliance under GST
If there is noncompliance, the following sanctions and penalties under GST may be imposed:
1. For tax evasion and short deduction, a penalty of 100% of the amount involved is imposed,
with a minimum penalty of ₹10,000.
2. In the following scenarios, a penalty of up to ₹25000 would be imposed:
 Persons who acquire or receive goods or services knowing that they are in breach of the GST
Act.
 Assist others in committing GST fraud
 Individuals are not issuing invoices in line with GST regulations.
 Individuals fail to account for invoices in their books of accounts.
 The tax authority where the notice is issued is absent.
1. If the taxable amount is between ₹1 crore and ₹2 crores, imprisonment for one year in
addition to the fine is permissible.
2. If the taxable amount is between ₹2 crores and ₹5 crores, imprisonment for three years, in
addition to the fine, is permissible.
3. If the taxable amount is not paid or is paid in part, the penalty is 10% of the tax amount due,
with a minimum penalty of ₹10000.

GST COUNCIL – STRUCTURE AND FUNCTIONS

The GST Council is a body or committee which makes key decisions related to changes in GST.
Proposals and decisions related to GST changes are discussed in the GST Council Meeting, 34 of
which have already been held.
Decisions regarding tax rates, tax deadlines, tax exemptions, tax laws, and due dates of forms are
dictated in the GST Council Meeting. These decisions are made by keeping in perspective the
special provisions made for some states. The main responsibility of the GST Council is to make
sure that one uniform GST rate is maintained throughout India.
With the introduction of GST, the GST Council was also accorded along with it. The Finance
Minister, Arun Jaitley, held the first GST Council meeting in New Delhi on September 22nd and
23rd, 2016.
Features of GST Council
The features of the GST Council are as follows:
 GST Council has its headquarters in New Delhi
 GST council is inclusive of Central Board of Indirect Taxes and Customs (CBIC) as its
permanent non-voting invitee chairperson to all its proceedings
  The GST Council has appointed the Revenue Secretary of India as its Ex-officio
Secretary
 GST Council has created a post for its Additional Secretary
 GST Council has created four posts for commissioner in its Secretariat (at the level of
Joint Secretary)
 Officers from both central and state governments will be taken on deputation by the GST
Council Secretariat
 Recurring and non-recurring funds for meetings and expenses of the GST Council
Secretariat are provided by the cabinet. The central government completely bears all
costs of the Secretariat.
Structure of GST council
The members of the GST Council are assigned accorded power to make decisions in the
meetings. According to Article 279(1) of the amended Indian Constitution, the GST Council is a
joint forum for the Indian center and states. If you want us to explain the structure of GST
council or structure of GST council in India then the members of the GST Council are:
 Chairperson: Union Finance Minister, Arun Jaitley
 State Union Minister in-charge of Finance and Revenue
 Finance and Taxation in-charge Minister
 Other state government nominated Minister as member of GST Council
 The GST Council Secretariat manages the GST Council. It includes officers taken on
deputation form the Indian central and state governments.
GST PORTAL MENUS
As every Indian taxpayer knows about the official GST return filing GSTN portal. The portal is
used for filing GSTR forms 1-9 along with tax payments. This informational GSTN portal keeps
each and every data that provides a helpful guide about services, registration process, tutorials,
GST practitioner guide, payment guide, challan creation and much more.
Facilities of GST Portal
The new official GST portal www.gst.gov.in launched by the GST Council has everything you
can ask for. You can find the information, queries and details related to Goods and Services Tax
from the portal, easily. All the details and downloadable files that may be required by the
assessees are made avail on the portal. The assessees can access the portal by registering on the
portal using the mobile number registered with GST. Through the portal, you can generate the
 password and login id and first-time users can generate the username by entering the GSTIN.
The username and password will be saved online. Various tasks can be completed on the portal
like Filing GST Returns, Payment of GST Filing, Table 6A of GSTR-1 (Export Refund), Claim
Refund of excess GST paid (RFD-01), and many more. The GST portal will be helping
taxpayers in a lot of ways and will ease the processes related to GST.
SAG Infotech also providing taxation services for close to 18 years so, here the company
providing the complete guide about the GST portal. We introduce every part with a brief
description of clear understanding.
Let us find out the complete official portal of goods and services tax in detail:
Login Panel on Top Right of GSTN Portal
 This is the important section through which a taxpayer can access the portal and his business
account. The login section required the username and password of the registered taxpayers to
give them access to their accounts. Also one can register as a new taxpayer through the help of
sign-up.
Services Under Header Menu of GST Portal
Under the services tab of the GST Portal, there are 4 kinds of sub-categories:
1. Registration
Under the registration tab, every taxpayer can register in the goods and services tax regime. The
registration tab also has 3 sub-tabs namely:
 New registration – In this tab, a new fresh GST registration is done for taxpayers with all the
details.
 Track application status – In this tab, the taxpayers can check their application filed for
registration.
 Application for filing clarification – In case, any registration was rejected or pending for any
reason, the taxpayer can file clarification and get cleared for its registration.
2. Payments
Under the payments tab of the GSTN portal, taxpayers can pay the taxes accrued under the GST.
The payments tab has further 2 sub-tabs namely:
 Create Challan – The taxpayers can file the details for taxes under the heading CGST, SGST and
IGST along with the sale purchase details and can further generate the challan for paying the
taxes.
 Track payment status – Once the taxpayer had filed the returns and paid the taxes, he can track
the tax payment status under this tab with details including GSTIN and other details of the
business.
3. User services
Under this tab, the user can take general services related to the goods and services tax including
basic queries.
 Contacts – The taxpayer can find contacts of authorized personnel of GST to ask any query or
for any suggestions.
 Search office address – Here one can find the office address of authorized GST processing for
any personal visit regarding taxes.
 Generate user ID for the advance ruling – In this tab of the GST portal, the taxpayer can generate
his user ID for any petition-related query in the advance ruling.
 Cause list – Any cause-related query can be solved under this tab.
 Grievance/ Complaint – This tab helps taxpayers to file any complaint regarding the working of
the portal or GST return filing complaints.
 Locate GST practitioner – One can find an authorized GST practitioner under this tab and can
take services for proper GST return filing.
4. Refund
 Under this tab, the GST portal provides a „Track Application Status‟ option for taxpayers to
know the status of their GST refund by entering the ARN number.
GST Law Under Header Menu of GSTN Portal
 For any kind of information regarding the GST laws and provisions, one can visit the tab. It
provides all the relevant rules and guides over CGST, SGST and IGST-based rules across the
states.
Downloads Under Header Menu of Indian GST Portal
 In this tab, taxpayers can download various offline tools to file the GST return when offline. The
offline tools can save the tax details at the time of tax entry and can be uploaded later when
being online. There are numerous offline tools like Returns offline tools, Tran 1/2 offline tools,
ITC forms offline tools, and GSTR forms offline tools.
Search Taxpayer Under the Header Menu of GST Return Portal
 One can also find the status and complete details of taxpayers registered under the goods and
services tax regime on the GST web portal. For this one must go under this tab and select any
one of the tabs given:
 Search by GSTIN/UIN – Under this tab, the person must enter the unique GSTIN provided to
the business entity which can also be found at the entrance of the business unit or store as
mandated by the government authorities. After inputting GSTIN, complete detail is given to the
taxpayer including the category of its business i.,e. normal or composition scheme, tax return
filing status, place of business, date of registration and much more.
 Search by PAN – Under this tab, one can simply put the PAN of the taxpayer can find all the
relevant details for the taxpayer under the GST.
 Search Composition taxpayer – Under this tab, the person can find out whether the business unit
is regarded as a composition scheme as there is a provision in which the composition scheme
dealers cannot collect taxes from the consumer. To check if one can enter the GSTIN details
under this menu of the GSTN portal.
Help Option on Header Top Bar of GST Filing Portal
Under this tab, one can find technical help regarding the goods and services tax.
 System requirements – Under this tab the person can know all the system-related requirements
for the operation of offline tools and any utility to file GST return on the authorized government
GST portal.
 User manual videos and FAQs – The taxpayers can find all the relevant videos and FAQs on the
queries related to goods and services tax.
 Document required for registration – The taxpayer can get all the list of documents required for
the registration and thus can register under the GST prepared.
e-Invoice Under Main Menu of GST Portal
Under this tab, the taxpayer gets a direct link to reach the E-invoice portal by clicking its link
URL: https://einvoice1.gst.gov.in
e-Way Bill System Under the Main Menu of GST Portal
Under this tab, the taxpayer gets all the features based on GST E Way Bill and its tracking. There
are multiple features available under this tab such as:
 Movement of Goods under GST
 CGST Rules Chapter XVI Rule 138 & Annexure of exempted goods
 e-Way Bill Portal FAQs
 e-Way Bill Portal User Manual
News | Updates | Events
This section covers all the information regarding upcoming important events and news related to
the goods and services tax regime. All the updates are according to the dates and one can simply
find all the sections and categories in it.
Popular Help Topics
This section is helpful for all taxpayers who are having any issues related to the filing or
payment of taxes. There are FAQs which help taxpayers with every kind of issue and doubt
over GST return filing or any other problems with the GSTN portal.
Taxpayers (Normal/TDS/TCS) Option on GST Website Portal
This section helps taxpayers and GST practitioners in registration as well as finding a suitable
party for their GST return filing needs. The taxpayers can find an appropriate GST practitioner
and vice versa the GST practitioner can find a taxpayer to assist him in the GST filing procedure.
About Goods and Services Tax
In this section, the visitor can find all the relevant details of the GST council and its structure and
the history of goods and services tax and its formation to implementation.
Important Section of GST Portal – GST Due Dates
This section provides all the upcoming due dates of the GSTR forms along with details about
GSTR forms and highlights those GST forms whose due dates are coming soon.
Website Policies
Every website must follow some guidelines to stay activated on the web platform and here in this
section, one can find all the related details of website policies of the GSTN portal and how they
work and what are the policies and rules to which the GST portal adhere to.
Related Sites Links
Here the visitor can go to other government websites related to taxation and compliance with tax.
Central board of excise and customs and state tax websites can be reached through this section.
GSTN Portal Help Guides in PDF Format
This section will assist the visitor in all the basic requirements of the computer to install and run
the GST return filing procedure along with PDF guides for filing the returns and registration
documents list.
Proposed Changes in the GSTN
There are multiple changes and amendments have been talked which will further strengthen the
overall GSTN system. The changes may include the capacity enhancement of the GSTN portal
from 1.5 lahks to 3 lahks at any time, vendor/customer master data creation, matching facility for
GSTR 2A and purchase register, and communication facility for missing invoices.

UTILIZATION
About input tax credit
Input Tax Credit can be said to be one of the key elements of the entire Goods and Services Tax
(GST) framework with one of the major USPs i.e. flawless flow of credits in the entire GST
chain.
The present indirect taxation system suffers from cascading tax effect due to non-availability of
credit at various points in the supply chain. However, under the GST regime, credit of GST is
expected to be available at every stage in the entire supply chain.

Input Tax Credit relationship / restrictions

To know about ITC utilization, it becomes important to first know that Input tax credit operates
on which supplies and how it derives its relationship from each of these under GST. And it also
becomes necessary to know the restrictions that operate on ITC utilization to avoid penalties
under GST law on misuse of input tax credit.
  Restrictions on ITC utilization:
As per GST ITC rules, ITC utilization on purchase of Motor Vehicles and other
conveyance except when they are purchased and used for transportation of goods, or
making the following taxable services:
o Further supply of such vehicles/ conveyances, or
o Transportation of passengers, or
o To conduct training for driving/ flying/ navigating such vehicles/ conveyances
o Transportation of goods
The ITC utilization except for the above cases in respect of Capital Goods such as Motor
Vehicles and other conveyance is restricted under GST.
 Any supply of goods and services being the ones mentioned below, the ITC utilization is
restricted in these cases as well which are:
Inputs on goods Inputs on Services availed
 Food and beverages Government notified services of obligatory
 Outdoor Catering nature for employer to employees such as
 Beauty Treatment  Renting of cab for employees
 Health Services  Life/health insurance scheme for
 Cosmetic and Plastic Surgery employees
 Note: As per GST ITC rules, ITC
utilization is not allowed, except when
used in outward supply of same category
 No credit shall be allowed for the
following services:
 Membership of the club
 Health and Fitness Centre
 Travel Benefits to employees
 Works Contract (other than plant & machinery)
 Construction of Immovable Property (other than plant & machinery)
 Where GST being paid under composition scheme
 Goods or services or both received by a non-resident taxable person except on goods
imported by him
  Goods lost or stolen/ written off/ disposed off by way of gift or free samples
 Tax paid after adjudication where there involves fraud etc (Detention and Fraud Cases).
ITC utilization as per GST ITC rules
We know that Input Tax credit system under GST is a stream that carries Credit flows from
supplier to recipient to be used in setting of the liability in the GST returns and it extends to
inter-state supplies as well.
GST ITC rule 49 speaks about order in which these credits be used.
Old ITC Set-off order
 Amount of Input Tax Credit on account of IGST shall first be utilized for the payment of
IGST then for payment of CGST and then for payment of SGST / UTGST.
 Amount of Input Tax Credit on account of CGST shall first be utilized for the payment of
CGST then for payment of IGST. Such amount cannot be used for payment of SGST /
UTGST.
 Amount of Input Tax Credit on account of SGST / UTGST shall first be utilized for the
payment of SGST / UTGST then for payment of IGST. Such amount cannot be used for
payment of CGST.
 SGST / UTGST payable or Input tax credit of SGST / UTGST will be calculated state-
wise i.e. ITC of SGST in one state cannot be utilized for payment of SGST of another
state.
 Input tax credit cannot be used for payment of interest, penalty, fees or any amount
payable under the act other than the GST in the manner mentioned above.
New ITC Set-off order from April,2019
Input tax IGST CGST SGST
credit Output Output Output
liability liability liability
IGST (I) (II) – In any order in any
proportion
(III) Input tax credit on account of Integrated tax to
be completely exhausted mandatorily
CGST (V) (IV) Not
allowed
SGST/UTGST (VII) Not (VI)
permitted

With the new rule, the IGST credit needs to be completely utilised before off setting it with
CGST or SGST. The order of setting off ITC of IGST can be done in any proportion and any
order towards setting off the CGST or SGST output after utilising the same for IGST output.
Can IGST credit be used for SGST?
From the reading of the table above it is clear that IGST credit balance if any can be used to set
off SGST liability. But it is important to note here that any IGST balance which is topped up by
paying into cash ledger will be available only for such top-up made.
Let us suppose that IGST balance is updated by paying into cash ledger then such balance could
be only used to settle IGST liability and not CGST or SGST. In these cases, if the assessee pays
wrongly by debiting wring ledgers then the only solution available is to Claim the refund amount
by making an application in the appropriate form on the common portal.

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