Pre and Post Login details for GST Website

GST Definiton:

GST stnds for Goods and services tax which comes under indirect tax levied on the supply of goods and services. This Law has replaced many indirect tax laws that previously existed in India such VAT, Services tax, sales tax and more.

Types of GST:

There are four different types of gst are:

• CGST - The Central Goods and Services Tax 
• SGST - The State Goods and Services Tax 
• UTGST - The Union Territory Goods and Services Tax 
• IGST - The Integrated Goods and Services Tax 

Advantages of GST:

1. online simpler procedure under GST
2. Lesser compliances
3. Defined treatment for e-commerece
4. Increased efficiency in logistics
5. regulating the unorganized sector
6. removing cascading tax effect
7. higher threshold for registration
8. composition scheme for samll business

GST Rates:

The various GST rates by GST council  are

0% - Milk, unbranded maida, eggs, kajal, curd, lassi, unpacked foodgrains, unpacked paneer, besan, fresh vegetable, jaggery, salt, Phool wali jhadu, unbranded atta, gur, child drawing and colouring book, prasad, unbranded natural honey.

5% - Household items like edible oil, , roasted coffee beans, PDS kerosene, skimmed milk powder, cashew nuts, , agarbatti, Indian sweets and Life-saving drugs, sugar, tea, spices,  coffee, packed paneer, coal, raisin, domestic LPG, footwear upto 500, milk food for babies, apparel up to 1000, fabric, matting and floor covering

12% - Computers, ghee, almonds, Mobile, umbrella, preparation of vegetables,fruits, chutney, jam, processed food items, Butter, fruit juice, Packed coconut water, nuts  and other parts of plants including pickle murabba.

18% - toothpaste, soaps, Ice creams, pasta, cornflakes,soups, Personal Care items like hair oil, toiletries Capital goods and industrial intermediaries

28% - cigarettes and aerated drinks (+15% cess) (beedies are not included here) High-end motorcycles, Small cars, consumer durables like ACs and refrigerators. Luxury cars like BMWs

Government of India have website for GST process. This website has features of new registration of GST, return filing of individual or company, payments of GST, can check refund application and if you want to  cancel registration.

The following are the details of options in GST portal.

Pre-Login Menus of GST Portal:

Before logging options are provide in Portl of GST follows:

1. Services:

There are Five options under services tab of GST website 

• Registration - The first option under service tab is registration, new supplier of goods and service tax can register for new under this menu if his turnover exceeds the threshold of Rs 20 lakh.
• Payments - GST registered taxpayer can make payment related to gst here.
• User Services - It is used for the Holiday list, Generate a user ID for an unregistered user, Locate a GST Practitioner (GSTP)
• Refunds - refund application status can tracked here.
• e-Way Bill System - It will redirect to e-way bill portal, Here you can also know about Filing Clarifications, the GST Challan Creation, Locating a GST Practitioner, and Tracking Refund Application Status using the ARN number

2. GST Law:

When user clicks this it redirects to Central Board of Indirect Taxes and Customs websites, there you can find latest news and updates of   GST can be accessed therefrom

3. Downloads:

It contains two function Offline Tools and GST Statistics. User can download offline form for filing GST returns

4. Search Taxpayer:

Here you cab verify the details of tarpayer or GSTIN under the PAN Card by searching GSTIN Oor PAN. You can also find a composition dealer who has opted in or out of the scheme by entering either the GSTIN or the state from which he is registered.

5. Help and Taxpayer Facilities: 

This tab helps user by provideing various resources such as: User manuals, FAQs, Videos, GST Filing System requirements, how-to guides and  link redirecting users to the grievance redressal portal.

Post-Login Menus of GST Portal:

• Registration
• Ledgers
• Returns
• Payments
• User Services
• Refunds