GST Common Portal :
The Common Portal shall act as a channel for most of the communication between the taxpayer and tax administration. The Common Portal will provide the taxpayer with a dashboard that will give a snapshot of all the activities of the taxpayer and details of what is required from him.
The common portal will display the electronic form to be used for filing the return. The Common portal will also provide an offline utility for entering the details offline and uploading the information in one go. In case of offline filing, the validations will be done after filing of the information and the taxpayers will be intimate accordingly. The taxpayers can use their Digital Signature Certificate for validating the return filed by them. However, to ensure that e-verification can be provided even to taxpayers who don’t have DSC, separate mechanism like EVC using Adhar or net banking credentials is being worked out. Overall, the effort will be to avoid any kind of paper interface.
Along with the return, taxpayer is not required to submit any other document. The documents as required for scrutiny or audit shall be made available by the taxpayer to the audit party deputed by CBEC/State tax authorities/CAG.
The Common Portal will also maintain and display the ledger of the Tax Payer providing information about the tax deposited, input tax credit availed/taken, input tax credit utilized, tax liability created, balance ITC carried forward, tax payments made by debiting the ledgers under respective major tax heads, refund granted and balance in respective cash ledger and credit ledger carried. The information of Interest on delayed payments, Penalty for legal defaults, Tax Demand as per adjudication/appellate orders, etc. would also be provided. The ledger will also give the status of the tax dues or excess payment on any given date.