GST Portal A Basic Overview By CA Rahul Juneja

Apr 17, 20202 min read

GST Portal

Q. What is GST/Common Portal? Explain the services provided by GST portal to Tax payers. Ans: -The Government website (www.gst.gov.in ) is called GST portal. It is also called Common portal. GST portal provide various facilities like: -

1.GST Registration 2.GST Return Filing 3.Many other services relevant to GST In Simple words, GST portal is the interface between the taxpayers & the government. It also helps taxpayers to access the GST system and do all the GST compliance activities.

-Services Provided by GSTN or GST portal to Tax Payers-

1. GST Registration: - Common portal provides services regarding registration to new taxpayers & also provides migration to existing tax payer services. 2. Step-by-step guidance: - GST portal provide guidance to users step-by-step through

various mediums like user manuals, Tutorial videos & FAQs. 3. Bare Act & Rules: - Common portal provides CGST Act, SGST acts of all states, UTGST act of all union territories & IGST act along with their rules for understanding the law. 4. Return filing & Processing: - This is the one of the main services of Common portal. Common portal provides online data filling & offline utility options of GST returns. 5. Settlement between Center & State: - (a) Computation of settlement (including IGST settlement) between center & state. (b) Clearing house for IGST.

6. Payment of Tax: - Common portal provides services related to payment of Taxes, including fine, penalties, interest etc. In GST portal Proper payment management including payment gateway & integration with banking system facility is available. 7. Due dates & its changes: -Common portal displays the due dates for GST return on the home page.This is to help new users to updated about the due dates. Portal also provides information if due date changes. Updates on rate of GST are also posted. 8. Common portal integrated with Custom system: - Common portal provides processing & reconciliation of GST on import & integration with EDI system of custom.

9. Other Services: - Following are some other services provided by Common portal:

a. Notifications & Circulars related to GST

b. Amendment/ Cancellation of Registration

c. Tax Ledgers (Electronic Cash & Electronic Credit ledger)

d. Refund applications

Conclusion: - GST system project is a unique and complex IT initiative, because it provides interfaces between the GST portal and Tax administrative system.