GST common portal centralises taxpayer compliance: registration, returns filing, payments, ledger tracking and refund applications. The GST Common Portal is the centralised electronic interface where taxpayers manage statutory GST obligations: registration management (application, amendment, cancellation and profile updates), change of status between normal and compounding schemes, invoice data upload and filing of statutory returns and annual statements. The Portal facilitates creation of payment challans for taxes, penalties, fines and interest with payment via banking interfaces, supports filing of refund applications, and enables tracking and review of return status, tax ledger and cash ledger using unique Application Reference Numbers.
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Provisions expressly mentioned in the judgment/order text.
GST common portal centralises taxpayer compliance: registration, returns filing, payments, ledger tracking and refund applications.
The GST Common Portal is the centralised electronic interface where taxpayers manage statutory GST obligations: registration management (application, amendment, cancellation and profile updates), change of status between normal and compounding schemes, invoice data upload and filing of statutory returns and annual statements. The Portal facilitates creation of payment challans for taxes, penalties, fines and interest with payment via banking interfaces, supports filing of refund applications, and enables tracking and review of return status, tax ledger and cash ledger using unique Application Reference Numbers.
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