Where will the taxpayer file Return?

A registered Tax Payer shall file GST Return on GST Common Portal either:

(i) by himself logging on to the GST Common Portal using his own user ID and password;

(ii) Through his authorized representative using the user Id and password (allotted to the authorized representative by the tax authorities), as chosen at the time of registration, logging on to the GST Common Portal.

The filing may be done either directly or by using third party apps or software which will interact with GST System using APIs or through Facilitation Centre (FC).

At the time of registration, every taxpayer has to enrol with GST Common Portal (GSTN). A unique User-ID and Password will be generated and intimated to the taxpayer. This User-ID and Password shall be used by him for filing the tax return on the Common Portal as well.