GST portal login process

Category : | Author :MasterGST

Click here to open GST gov portal.In this GSTIN portal,Click on login button in the menubar (as shown in below) .

GST portal gives you GST login form. Enter username and password and captcha code and click on ‘LOGIN’.

If you are new user to gstn portal,click on “click here ” at the bottom of login page .

This gstn portal will be taken You to the dashboard on successful login where you can see a summary of the GST Credits that you have, GST Payable (if any), Notices, etc.

Commercial Tax:

Commercial Tax is a indirect tax and generally imposed by state govt on various products sold in that state.
Commercial Tax is an imposition of Tax on the scheduled Commercial goods as indirectly collected by the seller or purchaser against his business transaction which now comprises of Sales Tax, Entertainment, Luxury Tax, Entry
Tax and profession Tax. GST replaced many taxes,This is one of the taxes but on some commercial products GST not applicable such as:

  • Items Containing Alcohol:
  • Alcoholic beverages for human consumption would be kept out of the purview of GST as an exclusion mandated by constitutional provision. Sales Tax/VAT could be continued to be levied on alcoholic beverages as per the existing practice. VAT is levied on alcohol purchases in some states, and there will be no objection to that. Excise duty, which is presently levied by the states, may also be unaffected.

  • On Petroleum Products:
  • The full range of petroleum products, including crude oil and motor spirits including Aviation Turbine Fuel (ATF) and High Speed Diesel (HSD), would be kept outside GST, as is the prevailing practice in India. Sales tax could continue to be levied by the states on these products with the prevailing floor rate. Similarly, Centre could also continue its levies. A final opinion on whether natural gas should be kept outside the GST will be issued after further deliberations.

    As for petroleum products, although the GST constitutional amendment provides for levying GST on these products, it allows the time frame for their inclusion to be decided by the GST Council. Therefore, in the initial years of GST, petroleum products will remain out of the scope of GST.

    The existing taxation system under VAT and the Central Excise Act will continue for both of the commodities listed above.

To calculate these commercial taxes, every state has Their own commercial tax departments.


GST online registration process

Category : | Author :MasterGST

After the implementation of GST,a single identification number is given to every TaxPayer,This identification number is known as GSTIN.
To get This GSTIN every TaxPayer must register in government GST new registration portal.
One should visit GST online portal for the GST online registration.Follow the steps for gst registration process as shown in below:

GST New Registration Procedure

step1:Click here to open GST gov portal.

step3:Click on the services in the menubar. In services click on registration .

step4:Select ‘Register Now’ and fill in Part-A (register now) of the application with your name, e-mail ID and mobile number.

step5:The website will verify your details by sending an OTP to your mobile and email.

step6:Click on proceed,you will get a page with Temporary Reference Number as shown in below.

Note down the Temporary Reference Number which will be displayed on the page. The same will also send to the given Email and mobile

step 7:Now you can fill ‘Temporary Reference Number’ of the application using the TRN.

Enter the OTP received on Mobile/Email and Click proceed.

The saved application will be displayed on dashboard. Click on Edit icon under Action tab.

step8:Fill in all the information and upload all the documents that are required in the application and submit the application using DSC or Aadhaar OTP

The GST officer will verify your application within 3 working days. The officer will either approve your application, in which case you will receive your Certificate of Registration (Form GST REG 06),
or the officer will ask for more information using the Form GST-REG-03.

The additional details need to be provided within 7 working days.

Once the details are provided, the officer can reject the application providing reasons for the same in the Form GST-REG-05. If the GST officer is satisfied with the details provided,
then the application will be processed and you will receive a Certificate of Registration.

Documents required for GST registration
  • PAN Card of the Business or Applicant
  • Identity and Address Proof along with Photographs
  • Business Registration Document
  • Address Proof for Place of Business
  • Bank Account Proof
  • Digital Signature