GST Portal : Applications and Their ARN

A registered GST user can view their applications on the GST Portal. In order to do so, they have to sign in to the GST portal using their credentials. Users cannot view all of their submitted applications by entering the submission date on the “My Applications” page. It is mandatory for the user to choose the “Application Type.” This means that the user can view one type of application of a particular submission period at once.

GST Portal: Applications and Their AR
A registered GST user can view their applications on the GST Portal. In order to do so, they have to sign in to the GST portal using their credential
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GST Portal: Applications and Their AR
A registered GST user can view their applications on the GST Portal. In order to do so, they have to sign in to the GST portal using their credential
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Steps to View the Applications in GST Portal

  1. Access the GST Portal.

    Firstly, log in to the GST Portal using valid credentials.

  2. Click on Services > User Services > My Applications

    Clicking ‘Service’ will toggle a menu. Click on ‘User Services’ and then ‘My Applications’

  3. The “My Applications” page is displayed. Select the Application Type from the drop-down list.

    Note: This field is mandatory.

  4. Additionally, select the submission period from the calendar given.

    Note: This field is not mandatory.

  5. Search option

    Finally, click on the option to search.

The result is displayed as per the search criteria. Click on the ARN hyperlink you want to open.

GST Portal – List of Applications

We move to the “Case Details” page. You can click on the tabs on the left side of the page to view or download the related details.

FAQs

What is ARN number in GST?

ARN i.e Application Reference Number is a sort of an acknowledgment number issued by GSTN system portal to the taxpayers who have successfully submitted their application after completing the full process

How to check GST Registration Status- ARN application

– Go to the GST Portal
– Register with your details
– Click ‘Services’ > ‘Registration’ > ‘Track Application Status’
– Enter the ARN you received
– Enter captcha code and click om search

Can we use ARN number instead of GST?

No. ARN cannot be used in the replacement of the GST number. ARN and GST numbers are meant for two different purposes. They can’t be used interchangeably.

GST Portal: View Submissions

The GST Portal provides its users with an option to view all the submissions and responses. These submissions and responses to queries submitted to the tax authorities are available at one location on the GST Portal. Moreover, the details of these submissions are displayed in chronological order. The order is as follows:

  1. ARN (Application Reference Number)
  2. Submission Date
  3. Form No./Description
  4. View/Download

The previous submissions/responses are also available on the GST Portal. Furthermore. these are available on the GST database for a 5 tax-period. The tax-period indicates the Financial Year.

Steps to View User Submissions in GST Portal

  1. Go to the GST Portal

    Access the GST Portal Login Page and Login using your Credentials.

  2. Additionally, click on Services > User Services > View My Submissions

    To View My Submissions, click on Services and then Click on User Services.

  3. Select the relevant Form number.

    Select the appropriate from the “Form No.” drop-down list.

  4. Secondly, select the appropriate date

    Now,from the calendar under the “Submission Period” category, select the appropriate date.

  5. Finally, click on the “Search” option.

    You can then download the Form.

As mentioned above, the user can specifically search for an application by selecting the Form No. from the drop-down list. Additionally, users can also View/Download the documents.

GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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FAQs

How do I edit a saved GST application?

The following are the steps to edit a saved GST application:
1. Go to GST Portal home page and Login with your Credentials
2. On the Dashboard, go to “My saved Applications”
3. Click on Edit
4. Make the necessary changes to your application
5. Submit

Can we find Address from GST number?

The Government doesn’t allow individuals to search geographical addresses through GSTIN. However, one can get to know the state in which the number is registered.

How do I verify GSTIN?

To verify an Individual’s GSTIN, you can use Quicko’s GST verification tool. However, one can partly verify the GSTIN if the digits between 3-10 matches with a vendor’s PAN.

GST Refund : Types of Status of Refund Application

A taxpayer can claim a refund of GST paid on GST Portal due to reasons such as excess payment of GST, payment of GST under the wrong head, excess balance in e-cash ledger, refund of igst paid on exports etc. A taxpayer who has applied for refund can track the application status from his account on the GST Portal.

Below are the types of GST Refund Status and their meaning.In addition, the taxpayer can take an action based on the refund status.

GST Refund Status Description
Refund Application Filed The taxpayer has filed the refund application. It is now pending with tax officer for processing
Bank Account validation pending at PFMS Bank account provided by taxpayer is sent to PFMS for bank validation. PFMS means Public Financial Management System
Beneficiary name as in bank – <Beneficiary Name to be displayed from Assessee Validation response file> PFMS has validated the bank account provided by taxpayer in refund application. Therefore it is now pending for further processing from tax officer

Bank Account validation failed
Error from Bank: <Rejection error code>; <Rejection code description>

Taxpayer has provided incorrect bank account details in the refund application. However, the taxpayer can update the bank account from GST portal under “RFD-01: Update Bank Account” under Refunds section
Refund Application Acknowledged The tax officer has issued an Acknowledgement (GST RFD-02) for the ARN. Taxpayer can check the details from his account on the GST portal
Deficiency Memo Issued Tax officer has issued a Deficiency Memo (GST RFD-03) for the ARN. Taxpayer can check the details from his account on the GST portal
Provisional Refund Order Issued Tax officer has issued a Provisional Refund Order (GST RFD-04) for the ARN. Taxpayer can check the details from his account on the GST portal

<Refund Rejected> Or <Refund Sanctioned> Or <Refund Partially Sanctioned>

The tax officer has issued a Refund Sanction/Rejection Order (GST RFD-06) for the ARN. Taxpayer can check the details from his account on the GST portal
CWF Initiated Tax officer has initiated transfer of admissible refund claim to Consumer Welfare Fund (CWF) Account. Taxpayer can check the details from his account on the GST portal
Show Cause Notice Issued
The tax officer has issued a Show Cause Notice (GST RFD-08) for the ARN. Taxpayer can check the details from his account on the GST portal
Reply received- Pending for Order
Taxpayer has submitted reply for the show cause notice. Refund Application is pending for order by tax officer
Reply not received- Pending for Order
Taxpayer has not submitted reply for the show cause notice within 15 days. Refund Application is pending for order by tax officer
Refund Withheld
Refund Withholding Order (GST RFD-07B) has been issued by the tax officer for the ARN. Details can be checked after login to GST Portal

 

 

FAQs

What a Tax Official can do in case an Applicant has not replied to the notice issued by the Tax Official?

If the applicant doesn’t reply in Form GST RFD-09 to the show cause notice within 15 days or within any other time fixed by the refund processing officer then the status of the refund application will be changed to “Pending for Order-Reply not received” and after that the Refund Processing Officer can proceed to issue final order.

From where can I view the reply filed by me?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Refunds > Search ARN > Select ARN > Replies option.

What will happen once a deficiency memo (Form GST RFD-03) is issued to the applicant?

Once a deficiency memo (Form GST RFD-03) is issued, applicant needs to file a fresh refund application. After successful filing, fresh ARN will be generated. In case of refund of documents declared in statement for a refund application, applicant will be able to use the same documents again in the fresh refund application.

GST Refund : Track Refund Application Status

GST Refund means claiming a refund of GST paid on GST Portal. A taxpayer can claim a refund due to reasons such as excess payment of GST, payment of GST under the wrong head, excess balance in e-cash ledger, refund of igst paid on exports etc. A taxpayer who has applied for refund can track the application status from his account on the GST Portal.

Steps to track refund application status on the GST Portal

  1. Visit to GST Portal

    Login to your account on GST Portal using your valid credentials.

  2. Go to Services > Refunds > Track Application Status

    Note: You can also track application status without logging into the GST Portal. Go to the GST Portal and navigate to Services > Refunds > Track Application Status. Enter ARN and click on Search.

  3. Select the Filing Year or enter ARN i.e. Acknowledgement Reference Number

    Click on Search

  4. The search details appear on the screen.

    You can use the scroll bar to move to the right and view further details.

  5. If the bank validation has failed:

    Click on Update Bank Account

  6. Select the Account Number from the dropdown list.

    All the details of the bank account would be auto-populated. Click on Proceed.
    Note: If you want to add details of a new Bank Account not mentioned in the dropdown list, you need to first apply for amendment of non-core fields in registration. Once the Bank Account is added there, you can change the details in the refund application.

  7. On the declaration page, select the authorised signatory

    And file using DSC or EVC

  8. A success message that the bank details have been updated will appear on the screen

    You have successfully updated the bank details.

FAQs

How long does it take to get your GST refund?

GST refund claims must be filed within 2 years from the relevant date. If the claim is in order, the refund has to be sanctioned within a period of 60 days from the date of receipt of the claim.

What are the Documents requiered for GST refund claim?

Documents Required for GST Refund:
An invoice, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods must also be provided.

What is a deficiency Memo?

When there is any deficiency noticed by a Tax Official in the refund application filed by the taxpayer, he can issue a Deficiency Memo. Tax Official need not issue Form GST PMT-03 for the amount rejected via issuance of Deficiency Memo.

GST Portal: Search HSN/SAC Tax Rates

Goods under GST are classified by the Harmonized System of Nomenclature (HSN) code. There are various types of goods and services. A common rate of tax is not applicable to all of them. Thus, they are classified into smaller groups and a specific GST rate is applied to the groups. Services are classified on the basis of the Service Accounting Code (SAC).

An individual can search the tax rate associated with a specific HSN/SAC code on the GST Portal. It isn’t necessary for the individual to be a registered user at the GST Portal.

GST Portal – Steps to Search HSN/SAC Tax Rates

Follow steps 2 through 8 to find HSN codes and follow steps 9 through – to find the SAC tax rates

  1. Go to the GST portal homepage

    Visit the GST Portal Homepage and login with valid credentials. Click on Services > User Services > Search HSN/SAC Code

  2. In the case of HSN Codes

    Firstly, click on the HSN checkbox.

  3. Select the tax-type

    Secondly, select the tax-type you are searching for in the Tax-Type drop-down list.

  4. Search HSN Chapter by Name or Code

    Furthermore, enter the HSN code or name of the chapter whose rates you are looking for under the “Search HSN Chapter by Name or Code.”

  5. Search HSN Code

    Additionally, enter the HSN code of the goods whose tax rates you are looking for under the “Search HSN Code” category.

  6. Select the appropriate dates

    Select the appropriate dates in the “Effective Period” category from the calendar.

  7. Click on the “Search” option.

    Finally, once the details are filled in, click on the “Search” option.

  8. Select the State

    In case you select SGST from the Tax Type list, you also need to select the State for which you want to check the tax rate. We receive the result in the following manner:

  9. In the case of SAC Codes

    Firstly, click on the SAC checkbox.

  10. Select the tax-type

    Secondly, select the tax-type you are searching for in the Tax-Type drop-down list.

  11. Enter the Service Classification Code (SAC)

    Furthermore, enter the Service Classification Code (SAC) whose rates you are looking for under the “Service by Name or Code.”

  12. Select the appropriate dates

    Additionally, select the appropriate dates in the “Effective Period” category from the calendar.

  13. Click on the “Search

    Finally, click on the “Search” option.

After the completion of the above process, the details will be displayed to the user.

FAQs

Is HSN Code is mandatory for all the dealers?

HSN codes shall not be used mandatorily in the following cases:
1. Dealers who have an annual turnover of less than INR 1.5 Crores
2. Dealers registered under the Composition Scheme of GST are exempted from the usage of HSN Codes

Why are HSN Codes important at the time of filing GST returns?

Since GST returns are completely automated, it will be hard for the dealers to upload the description of the products being supplied. Hence, HSN Codes shall be automatically picked up from the registration details of the dealer and will reduce the efforts thereby. Dealers have to be careful in choosing the correct HSN/SAC code while migrating to GST or making a fresh registration.

GST Refund : View submitted or saved refund application on GST Portal

GST Refund means claiming a refund of GST paid on GST Portal. A taxpayer can claim a refund due to reasons such as excess payment of GST, payment of GST under the wrong head, excess balance in e-cash ledger, refund of igst paid on exports etc. The taxpayer can apply for a refund by making an application on GST Portal.

Steps to view submitted or saved refund application

  1. Visit to GST Portal

    Login to your account on GST Portal

  2. Go to Services

    Select Refunds. From the drop down list select My Saved/Filed Applications

  3. You can now see the Saved and Submitted Applications.

    Following details will appear on the screen:

Submitted Applications

  • ARN i.e. Acknowledgement Reference Number of the submitted application. To download the ARN receipt, click on the ARN hyperlink
  • Saved Date and Expiry Date – The application should be submitted within 15 days of creation. If it expires, a fresh application needs to be filed
  • Reason for Refund – It reflects the reason for filing refund application
  • Amount of Refund – The amount of refund claimed under different heads i.e. IGST, CGST, SGST and Cess
  • Action – Click on the download button to download the pdf

Saved Applications

  • Application Status – It reflects the status of the application
  • Saved Date and Expiry Date – The application should be submitted within 15 days of creation. If it expires, a fresh application needs to be filed
  • Reason for Refund – It reflects the reason for filing refund application
  • Amount of Refund – The amount of refund claimed under different heads i.e. IGST, CGST, SGST and Cess
  • Action – Click on the Edit button to continue the application. Click on the download button to download the pdf

FAQs

How do I track my GST refund?

Go to ‘Services’ -> ‘Refunds’ -> ‘Track Application Status‘.
Select the relevant financial year for which the refund application was filed, or you can enter the ARN of the refund application. It would display the status of Refund.

Is GST refund taxable?

Amount of refund corresponds to the excess tax that was paid by you, and thus not considered as an income. Hence, it is not taxable. However, the interest received over the tax refund is considered as an income and is subjected to income tax as per the applicable tax slab

Can I file for multiple tax period in one refund application?

No, you cannot file for refund of multiple tax period in one refund application. One refund application can be filed by the taxpayer for a month for claiming refund of excess amount paid.

GST Challan Payment : List of Authorised Banks

A dealer registered under GST pays tax, fee, penalty, interest, fee etc by creating a GST Challan on the GST Portal. The modes of payment include Netbanking, OTC, RTGS and NEFT.

An authorised bank is a bank or branch of a bank which has been authorised by the government to collect the tax or any other amount payable under the GST Act. Presently, 24 banks have been authorised to collect indirect taxes.

Authorised Banks – Payment of GST challan via Net Banking and OTC

  1. Allahabad Bank
  2. Andhra Bank
  3. AXIS Bank
  4. Bank of Baroda
  5. Bank of India
  6. Bank of Maharashtra
  7. Canara Bank
  8. Central Bank of India
  9. Corporation Bank
  10. Dena Bank
  11. HDFC Bank
  12. ICICI Bank
  13. IDBI Bank
  14. Indian Bank
  15. Indian Overseas Bank
  16. Oriental Bank of Commerce
  17. Punjab & Sind Bank
  18. Punjab National Bank
  19. State Bank of India
  20. Syndicate Bank
  21. UCO Bank
  22. Union Bank of India
  23. United Bank of India
  24. Vijaya Bank

Authorised Payment Gateways – Payment of GST challan via Credit Card and Debit Card

  1. AXIS Bank
  2. Bank of Baroda
  3. HDFC Bank
  4. ICICI Bank Ltd
  5. IDBI Bank
  6. Indian Overseas Bank
  7. Punjab National Bank
  8. State Bank of India

FAQs

If I encounter any problem while making payment through internet whom should I contact?

If any problem is encountered at the GSTN portal website while entering non-financial data then contact GSTN. However, if any problem is encountered while entering the financial details at the net-banking webpage of your Bank, then you should contact your Bank for assistance.

What will happen after I confirm the payment of tax at my Bank’s site?

Bank will process the transaction online by debiting the Bank account indicated by you and generate a printable acknowledgment indicating the Challan Identification Number (CIN), date and time of payment and a statement confirming receipt of amount by the bank will be provided by GSTN.

Can dealers pay their tax directly in the bank through challan?

Ans Yes , dealers can directly pay their taxes in the bank through challan but these challan must be generated through the GSTN portal. This facility is available for payment upto Rs 10,000 per challan only.