GSTN COMMON PORTAL \u2013 SALIENT FEATURES (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 31-10-2017<\/p>\n
Services undertaken on common GST portal
\nThe GSTN common portal can be accessed over internet by taxpayers including their consultants (CAs, advocates etc.). Departmental officers can access the same over intranet. The common web portal will provide services in relation to all GST related services such as –
\n * Tax payer registration (New, surrender, cancellation, etc.);
\n * Invoices upload, auto-drafting of Purchase register of buyer, Periodic GST Returns filing;
\n * Tax payment including integration with agency banks;
\n * ITC and Cash Ledger and Liability Register;
\n * MIS reporting for tax payers, tax officials and other stakeholders;
\n * BI Analytics for tax officials.
\nFunctions which can be carried out by tax officers using GST common portal
\nTax officers can use the GSTN system for the following back-end functions :
\n * Approval\/rejection <\/p>\n
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\nInterface System between GSTN and the States\/CBEC
\nIn GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, assessment of return, conducting investigation and audit etc.) shall be conducted by the tax authorities of States and Central governments.
\nThus, the GST Portal services are being provided by GSTN and the backend modules is developed by states and Central Government themselves.
\nGST Suvidha Provider (GSP) under the GSTN system
\nGST System has provided a GST portal for taxpayers to access the GST System and <\/p>\n
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\nGSTN will be providing separate user ID and Password to GST Practitioner to enable them to work on behalf of their clients without asking for their user ID and passwords. They will be able to do all the work on behalf of taxpayers as allowed under GST law.
\nRole of GST Suvidha Providers (GSP)
\nGSP is developing applications having features like return filing, reconciliation of purchase register data with auto populated data for acceptance \/ rejection \/ Modification, dashboards for taxpayers for quick monitoring of GST compliance activities. they may also provide role based access to divide various GST related activities like uploading invoice, filing returns etc., among different set of users inside a company (medium or large companies will need it), Applications for Tax Professio<\/p>\n
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\n * A company registered in multiple States require unified view of all branches in one screen.
\n * GST professionals need some specific applications to manage and undertake GST compliance activities for their client Taxpayers from one dashboard, etc.
\nAbove are just a few illustrations. There are many more requirements of different sets of Tax payers. These requirements of taxpayers are met by GSPs.
\n Change of GST practitioner
\nA taxpayer may choose a different GST Practitioner by simply unselecting the previous one and then choosing a new GST Practitioner on the GST portal.
\nSecurity measures of GSTN
\nGST Systems project has incorporated state of art security framework for data and service security. Besides high end firewalls, intrusion detection, data encryption at rest as well as in motion, complete audit trail, t<\/p>\n
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