Question 14 - What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 14. 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-stopshop 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