How to use the GST portal

One of the features that makes the Goods and Services Tax or GST regime successful is that now tax management comes with technological support. You can forget about standing in line at your local income tax office to file GST, view credit ledgers or claim refunds instead of excess tax paid. Instead, you can avail of tax services online.

You can start with logging into to Government of India’s official GST portal. Here is a guide to the login procedure for existing and first-time users.

What is the GST e-way bill system?

Also known as ‘electronic waybill’, the e-way bill is a bill that transporters should carry when moving goods from one state to another or within the state. The e-way bill is used to track the movement of goods under GST.

The e-way bill is generated on the e-way bill portal and is necessary for every consignment of goods valued at Rs. 50,000 or more.

When an e-way bill is generated, a unique e-way bill Number or EBN is allocated to the transporter, recipient, and supplier.

The following details or documents are required to generate an e-way bill:

1. Invoice/ bill of supply challan of the consignment of goods
2. Transporter ID or vehicle number, if the consignment is being transported by road
3. Transporter ID, transport document number, and date on the document, if the consignment is transported by rail, air, or ship

Before GST implementation, waybills were generated through state-specific portals and were subject to state rules. Under GST, the e-way bill is governed by a uniform set of rules applicable throughout India.

How to register for GST

• To register for GST online, visit the GST website and click on ‘New Registration’ listed under the ‘Services’ tab
• Enter details such as personal profile type, business name, state, email ID, mobile number and then click on ‘Proceed’
• Use the OTPs you get on your mobile and email ID to generate your temporary reference number (TRN)
• Click on ‘New Registration’ again and use your TRN this time
• Edit your application, upload documents, enter details and submit your application via the ‘Verification’ tab
• Use the GST application reference number that you get to check the status of your application in future

How to check your GST status

The GST is a uniform indirect tax levied on the supply of goods and services, replacing all other taxes such as central excise duty, state VAT, central sales tax, purchase tax, etc. Traders, manufacturers, or service providers need to register under GST to file returns.

Under the GST regime, there are 11 types of returns applicable, and each has a different purpose and due date. One can file GST returns online by registering on this portal.

Here are 10 steps to file your GST returns online.

1. Make sure that you are registered under the GST system and have the 15-digit GST identification number
2. Log in to the GST portal
3. Click on the ‘Services’ tab
4. Click on ‘Returns dashboard’ and then, from the drop-down menu, fill in the financial year and the return filing period
5. Now select the return that you want to file and click on ‘Prepare online’
6. Enter all the required values, including the amount and late fee, if applicable
7. Once you have filled in all the details, click on ‘Save’ to see a success message displayed on your screen
8. Now click on ‘Submit’ at the bottom of the page to file your returns
9. Once the status of your return changes to ‘Submitted’, scroll down and click on the ‘Payment of tax’ tile. Then, click on ‘Check balance’ to view your cash and credit balance so that you know these details before paying the tax under different minor heads. Next, to clear your liabilities, you need to mention the amount of credit you want to use from the credit already available. Then click on ‘Offset liability’ to make the payment. When confirmation is displayed, click on ‘OK’
10. Lastly, check the box against the declaration and select an authorised signatory from the drop-down list. Now click on ‘File form with DSC’ or ‘File form with EVC’ and click on ‘Proceed’. Now, make the payment for your GST form

What is the GST login procedure for existing users?

• Visit the GST portal, and click on the ‘Login’ button at the top right-hand corner of your screen
• Enter your username, password, and the captcha code, and click on ‘Login’ again
• The GST portal login procedure is now complete. The page that follows gives you access to your dashboard

What is the GST login procedure for first-time users?

• Visit GST website and click on the ‘Login’ button at the top right-hand corner of your screen
• On the login page, click on the word ‘here’ that you will find in the line: ‘First-time login: If you are logging in for the first time, click here to login’
• Enter your Provisional ID/ GSTIN/ UIN and password as received via email
• Enter the new username and password that you wish to use in the future and click on ‘Submit’
• Go back to the login page, and log in with your new credentials

The ability to pay GST online, which is mandatory for businesses with turnovers exceeding the threshold, saves time and helps you focus on other aspects of your SME venture. For instance, if you need to plug working capital gaps, you can access a Bajaj Finserv Business Loan that offers funding of up to Rs. 50 lakh on a collateral-free basis.