Question 12 - What will be the role of taxpayers w.r.t GST Common Portal being developed and maintained by GSTN - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 12. What will be the role of taxpayers w.r.t GST Common Portal being developed and maintained by GSTN? Ans. Some of the functions which will be performed by taxpayers through GSTN are: Application for registration as taxpayer, and profile management; Payment of taxes, including penalties and interest; Uploading of Invoice data filing returns / annual statements; Status review of return/tax ledger/cash ledger.