The functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers :

What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?

Ans. GST Common Portal is envisaged as one-stop- shop for all requirements under GST for the taxpayers. Illustrative list of functions that can be performed by taxpayers through GST Portal managed by GSTN are:

▪ Application for registration as well as amendment in registration, cancellation of registration and profile management;

▪ Payment of taxes, including penalties, fines, interest, etc. (in terms of creation of Challan as payment will take place at bank’s portal or inside a bank premises);
▪ Change of status of a taxpayer from normal to Compounding and vice-versa;
▪ Uploading of Invoice data & filing of various statutory returns/Annual statements;
▪ Track status of return/tax ledger/cash ledger etc. using unique Application Reference Number (ARN) generated on GST Portal.
▪ File application for refund etc.
▪ Status review of return/tax ledger/cash ledger