GST PORTAL

Table of Contents

GST Portal or government GST portal is hosted at https://www.gst.gov.in/. GST login portal is a website where all the compliance activities of GST can be done. Activities such as the GST registration, return filing, payment of taxes, application for refund, etc. can be done on the GST login Portal.

HOW TO REGISTER ON GST PORTAL?

Visit the gst.gov.in website and make an application for GST Registration. On submission of all the details and documents, an acknowledgement number is allotted. After due verification by the GST officer, the registration process is completed by allocation of GST Identification Number (GSTIN).

Step 1: Visit gst.gov.in/GST portal and click on ‘Login’ appearing on the right hand corner of the homepage.

Step 2: Enter the username, password, captcha code and click on ‘LOGIN’.

Step 3: You will see your dashboard upon a successful login. You can view a summary of the GST credits that you have, GST payable (if any), notices received, if any, along with return filing options.

GST ENROLMENT

State VAT Department communicates the Provisional ID and Password to all registered taxpayers
Contact the State VAT Department if you have not received your Provisional ID and Password
Use the Provisional ID and Password to access the GST common portal gst.gov.in. Create a unique username and new password using provisional ID and password
Ensure that you have a valid email address and mobile phone number for validation on the GST portal
After the User ID and Password are created you must log-in to the GST common portal gst.gov.in
Fill Enrolment Application and provide business details
Verify the auto populated details from state VAT system
Sign the Enrolment Application electronically
Submit Enrolment Application with necessary attachment electronically
After submitting these details, it will be verified by the GST systems
If details are satisfactory an Application Reference Number (ARN) will be issued to you in ‘migrated” status. The status of provisional ID will change to “Active” on the approved date. Hence, this will be followed by the issuing a provisional registration Certificate

Additionally, you are required to sign the form after your Enrolment Application is verified. There are two option to electronically sign the Application, you can E-Sign or sign using Digital Signature Certificate (DSC).

An E-Sign is allowed if the Aadhaar details of the authorised signatory are provided. This is provided it is in the authorised signatory tab of the Enrolment Application. Moreover, in the case of companies, it is mandatory to sign the form electronically using DSC.

Documents Required

Additionally, ensure that before you enroll on the GST portal, you have the following information with you:

Provisional ID and Password received from VAT authority
Valid e-mail address
Valid Mobile Number
Bank Account Number
Bank IFSC code
Proof of Registration of Business (Shop Establishment Certificate in case of Proprietorship, Partnership Deed in case of Companies and Memorandum of Association for Companies)

UPLOADING TAX INVOICES

The following is the procedure of uploading Tax invoices after logging in on the GST Portal:

B2B INVOICES: 4A, 4B, 4C, 6B, 6C

Step 1 – Click on the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile.

Step 2 – Click on Add Invoice

Step 3 – The following details should be entered on this page –

Select the check box for Deemed Exports, SEZ Supplies with Payment or SEZ Supplies Without Payment, if applicable.
Enter the receivers GSTIN/ UIN . Once this is done the Receivers Name, POS and Supply Type will be auto populated.
Enter the Invoice No., Invoice Date and Invoice Value
In case the supply attracts reverse charge or supply is through e-commerce operator select the check box.
Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
Click on Save once all the details are entered.

Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can edit/delete invoices here (under Actions).

Step 5 – Click the BACK button to go back to the Invoices – Receiver-Wise-Summary page. You can add invoice of a particular receiver by clicking on a receiver details and clicking on add invoice button at the bottom of the page.

Step 6 – Click on Back button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.

B2C: LARGE INVOIOCES: 5A, 5B

All outward supplies made to a consumer and the invoice value is more than Rs 2.5 lakh has to be entered in this tile.

Step 1 – Click on the 5A, 5B – B2C (Large) Invoices tile.

Step 2 – You will see a summary of the B2C (Large) Invoices. Click on Add Invoice to add a new invoice.

Step 3 – The following are the details that should be entered on this page –

In the POS field select the state where the goods are delivered in the drop down. The supply type will be auto-populated based on this.
Enter the Invoice No., Invoice Date, Total Invoice Value.
In case the supply is made through e-commerce operator tick the checkbox ‘Is E-commerce’.
Enter the Taxable Value of supplies made in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto-calculated based on the taxable value entered.
Click on Save once the details are entered.

Step 4 – You will be redirected to a page where you can see the summary of all the invoices entered. You can edit/delete invoices here (under Actions).

Step 5 – Click on Back button to go back to GSTR-1 page. You will see that the B2B Invoices tile in GSTR-1 reflects the number of invoices added along with Total Invoice value, Total taxable value, and total tax liability.

CREDIT OR DEBIT NOTES:(REGISTEREDT): 9B

As the heading suggests this tile is to add the Credit and Debit Note issued to registered dealers.

Step 1 – Click on the 9B – Credit / Debit Notes (Registered) tile.

Step 2 – On the summary page click on Add Details to add Credit or Debit Note.

Step 3 – In this page the following details need to be entered –

Enter the Receivers GSTIN. The name will get auto populated.
Enter the Debit/ Credit Note no. and Date.
In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.
Enter the Note Value and the Reason for Issuing Note.
Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
Click on save once the details are entered.

Step 4 – Click on back button to go back to GSTR-1 page. You will see the summary of all the debit notes/ credit notes/ refund vouchers added.

CREDIT OR DEBIT NOTES: UNREGISTERED: 9B

This tile is to add the Credit and Debit Note issued to unregistered dealers.

Step 1 – Click on the Credit / Debit Notes (Unregistered) tile.

Step 2 – On the summary page click on Add Details to add Credit or Debit Note.

Step 3 – The following are the details that should be entered on this page –

Choose the right type from the drop down like B2CL, export without payment, etc.
Enter the Debit/ Credit Note no. and Date.
In the Original Invoice No. and Date field enter the date and number of the invoice against which the debit note or credit note is issued.
In the Note Type drop down select whether the details added are for a debit note, credit note or refund voucher.
Enter the Note Value and the Reason for Issue of Note.
If the original invoice was issued before 1st July 2017 tick on the check box Pre- GST Regime.
Enter the Taxable Value of goods or services in the taxable value field. Based on inter-state or intra-state transactions CGST and SGST or IGST will appear in the amount of tax field. The Amount of tax is auto calculated based on the taxable value entered.
Click on save once the details are entered.

Step 4 – You can see the summary of all the debit notes/ credit notes/ refund vouchers issued to unregistered dealer added here.

EXPORT INVOICES: 6A

Invoices for supplies exported has to be added in this section.

Step 1 – Click on the 6A – Exports Invoices tile.

Step 2 – On the summary page click on Add Details to add invoice of exports.

Step 3 – The following details have to be entered here –

Enter the Invoice No., Invoice Date and Port Code details in the respective fields
Now enter details of Shipping Bill Number and Date
In the Total Invoice Value field, enter the total amount of all the goods or services supplied
In the GST Payment select from the dropdown if GST is paid or not.
Enter the Taxable Value. IGST will be auto calculated
Click on Save.

Step 4 -Click on back button to go back to GSTR-1 page. You wil see the summary of all the Export Invoices added.

PAYMENT OF GST

After making all adjustment and taking Input Tax Credit (ITC) available to a tax payer, a tax payer is required to pay any balance GST liability online.

Step 1 – Login to the GST Portal. Enter your username, password, and captcha code

Step 2 – Once you log in go to Services > Payments > Create Challan

Step 3 – Enter the amounts and select the method of payment i.e. e-payment, over the counter or NEFT/RTGS. Click on Generate Challan once all the details have been filled in.

There are 3 methods of payment here:

Internet banking and debit/credit cards of authorized banks.
Over the counter payment through authorized banks.
Payment through NEFT/RTGS from any bank.

However, there is a limit of Rs. 10,000/- per challan, for over the counter payment through authorized banks.

Step 4 – A summary page will appear containing all the details of the challan. Select the ‘Mode of Payment’. You can either choose ‘Over The Counter’ to make payment by going to the bank in person or choose ‘E-Payment’, ‘NEFT/ RTGS to make online GST Payment. Click on ‘MAKE PAYMENT’.

Step 5 – Make an online payment of GST through Net-Banking or take a printout of the challan and make payment in Bank.

Once the payment is made you will receive a challan containing all the details of tax paid. Thereafter the tax paid challan (CIN) will be credited to the cash ledger account of the taxpayer.

QUESTION COVERED

State the meaning of GST Portal. Also discuss the role of GST Portal with respect to the uploading Tax Invoices and payment of GST?

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