GST Services Guide

वस्तु एवं सेवा कर (GST) पोर्टल से संबंधित सभी सेवाएँ और जानकारी।

GST Services Guide

Table of Contents

GST Services (जीएसटी सेवाएँ)

वस्तु एवं सेवा कर (GST) भारत में वस्तुओं और सेवाओं की आपूर्ति पर लगाया जाने वाला एक अप्रत्यक्ष कर है। यह केंद्र और राज्य सरकारों द्वारा लगाए गए कई अप्रत्यक्ष करों को प्रतिस्थापित करता है। GST पोर्टल करदाताओं के लिए पंजीकरण, रिटर्न दाखिल करने, भुगतान करने और अन्य GST-संबंधित गतिविधियों के लिए एक वन-स्टॉप समाधान है।

GST का उद्देश्य 'एक राष्ट्र, एक कर' की अवधारणा को प्राप्त करना है, जिससे भारत में कर प्रणाली सरल और अधिक कुशल हो सके।

Key Services of GST Portal (GST पोर्टल की प्रमुख सेवाएँ)

GST Registration (GST पंजीकरण)

GST के तहत पंजीकरण उन व्यवसायों के लिए अनिवार्य है जो एक निश्चित टर्नओवर सीमा को पार करते हैं या कुछ विशिष्ट व्यावसायिक गतिविधियों में संलग्न होते हैं।

Step-by-Step Guide for GST Registration:

  1. Visit the GST Portal: www.gst.gov.in
  2. Navigate to "Services" > "Registration" > "New Registration".
  3. Fill Part A of the application with basic details (PAN, Mobile No., Email ID, State/UT). An OTP will be sent for verification.
  4. Upon successful verification, a Temporary Application Reference Number (TRN) will be generated.
  5. Log in to the GST Portal using the TRN and fill Part B of the application, providing business details, promoter/partner details, principal place of business, goods/services details, and bank account details.
  6. Upload required documents (e.g., PAN of applicant, Aadhaar, proof of address, bank statement).
  7. Submit the application using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).
  8. An Application Reference Number (ARN) will be generated and sent to your email. You can track the status using this ARN.

Register for GST

GST Login (GST लॉग इन)

पंजीकृत करदाता GST पोर्टल पर लॉग इन करके विभिन्न सेवाओं का उपयोग कर सकते हैं।

Step-by-Step Guide for GST Login:

  1. Visit the GST Portal Login page: services.gst.gov.in/services/login
  2. Enter your Username and Password.
  3. Enter the captcha code displayed.
  4. Click on "LOGIN" to access your GST dashboard.

Login to GST Portal

GST Returns Filing (GST रिटर्न दाखिल करना)

GST रिटर्न दाखिल करना पंजीकृत करदाताओं के लिए एक आवर्ती अनुपालन आवश्यकता है।

Step-by-Step Guide for GST Returns Filing:

  1. Log in to the GST Portal: services.gst.gov.in/services/login
  2. Navigate to "Services" > "Returns" > "Returns Dashboard".
  3. Select the Financial Year and Return Filing Period.
  4. Choose the relevant return form (e.g., GSTR-1, GSTR-3B) and click "PREPARE ONLINE" or "PREPARE OFFLINE".
  5. Enter/upload the required details (e.g., sales, purchases, input tax credit).
  6. Preview the return, compute liability, and pay any outstanding tax.
  7. File the return using DSC or EVC.

File GST Returns

GST Payment (GST भुगतान)

GST देनदारियों का भुगतान ऑनलाइन GST पोर्टल के माध्यम से किया जा सकता है।

Step-by-Step Guide for GST Payment:

  1. Visit the GST Portal: www.gst.gov.in
  2. Click on "Services" > "Payments" > "Create Challan" or "Track Payment Status". Alternatively, use the "Pay Tax" quick link on the homepage.
  3. Generate a Challan by providing the tax amount under various heads (CGST, SGST, IGST, Cess, Interest, Penalty, Fees, Others).
  4. Select the payment method (Net Banking, Over the Counter, NEFT/RTGS).
  5. Complete the payment. A Challan Identification Number (CIN) will be generated upon successful payment.

Make GST Payment

GST Refund (GST वापसी)

निर्यात, इनवर्टेड ड्यूटी स्ट्रक्चर, या अन्य कारणों से उत्पन्न अतिरिक्त GST भुगतान के लिए वापसी का दावा करें।

Step-by-Step Guide for GST Refund Application:

  1. Log in to the GST Portal: services.gst.gov.in/services/login
  2. Navigate to "Services" > "Refunds" > "Application for Refund".
  3. Select the refund type (e.g., Export of Goods/Services, ITC on account of inverted duty structure).
  4. Fill in the required details in Form GST RFD-01.
  5. Upload supporting documents.
  6. Submit the application using DSC or EVC.
  7. Track the status of your refund application on the portal.

Apply for GST Refund

e-Waybill System (ई-वेबिल प्रणाली)

ई-वेबिल एक इलेक्ट्रॉनिक बिल है जिसे GST के तहत ₹50,000 से अधिक मूल्य के माल के अंतर-राज्यीय और कुछ अंतर-राज्यीय आंदोलन के लिए उत्पन्न किया जाता है।

Step-by-Step Guide for e-Waybill Generation:

  1. Visit the e-Waybill Portal: ewaybillgst.gov.in
  2. Log in with your GSTIN-based username and password.
  3. Navigate to "Generate New" under the "e-Waybill" option.
  4. Fill in the required details: Transaction Type, Sub-Type, Document Type, Document No., Document Date, From, To, Item Details, Transporter Details.
  5. Click "Submit" to generate the e-Waybill.
  6. Print the e-Waybill and carry it during the transportation of goods.

Generate e-Waybill

Search Taxpayer (करदाता खोजें)

GSTIN/UIN के आधार पर किसी भी करदाता का विवरण खोजें।

Step-by-Step Guide to Search Taxpayer:

  1. Visit the GST Portal: www.gst.gov.in
  2. Navigate to "Search Taxpayer" > "Search by GSTIN/UIN" or "Search by PAN".
  3. Enter the GSTIN/UIN or PAN, depending on your selection.
  4. Enter the captcha code.
  5. Click "Search" to view the taxpayer's details, including legal name, trade name, constitution of business, and active/inactive status.

Search GST Taxpayer

Track Application Status (आवेदन स्थिति ट्रैक करें)

पंजीकरण, वापसी या अन्य आवेदन की स्थिति ट्रैक करें।

Step-by-Step Guide to Track Application Status:

  1. Visit the GST Portal: www.gst.gov.in
  2. Navigate to "Services" > "Registration" > "Track Application Status" or "Services" > "Refunds" > "Track Application Status".
  3. Enter your ARN (Application Reference Number) or TRN (Temporary Reference Number).
  4. Enter the captcha code.
  5. Click "Search" to view the current status of your application.

Track GST Application

Frequently Asked Questions (FAQs)

Q1: What is GST?
GST (Goods and Services Tax) is an indirect tax levied on the supply of goods and services in India. It replaced multiple indirect taxes levied by central and state governments.
Q2: Who needs to register for GST?
Businesses whose aggregate turnover exceeds a specified threshold limit (which varies by state and type of supply) are required to register for GST. Certain businesses, regardless of turnover, must also register (e.g., inter-state suppliers, e-commerce operators).
Q3: How can I file GST Returns?
GST Returns can be filed online by logging into the GST Portal, navigating to the 'Returns Dashboard', selecting the period, and preparing/filing the relevant return form (e.g., GSTR-1, GSTR-3B).
Q4: What is an e-Waybill?
An e-Waybill is an electronic document required for the movement of goods worth more than ₹50,000 (inter-state and some intra-state) under GST. It can be generated from the e-Waybill portal (ewaybillgst.gov.in).
Q5: How can I track my GST application status?
You can track your GST application status (for registration, refund, etc.) by visiting the GST Portal, navigating to "Services" > "Registration" or "Refunds" > "Track Application Status", and entering your ARN/TRN.

For more detailed information and assistance, please visit the official GST Portal.