Presentation on :

Navigating GST Back office (BO) Portal

-:Presenting officer:-
Shri Ashin Barman
Assistant Commissioner of Taxes.
H.Q- Agartala, Tripura
 Processing of New Registration Application by
Tax Official
• Access the GST Portal. The GST Home page is displayed.
Using your valid credentials, login to the GST Portal.

• The Tax Official’s Dashboard is displayed. Click on

the Registration tab. This tab shows all the different type of
applications pending with tax official for processing. Click on
the Application for Registration link to view the list of ARN
Numbers of Registration Applications that needs to be
processed.
• On clicking ARN, in case, Aadhaar authentication of the
applicant/taxpayer fails or if applicant/taxpayer has opted
“No” for Aadhaar authentication, while applying for
registration, Tax Official will receive a pop-up message to
assign the application for Registration to a Field Visit Officer.
Select the Field Verification Officer, enter the reason and
click SUBMIT. The registration application is assigned to the
selected Field Visit Officer.

• Note: Tax Official can approve the registration application

without the site visit being conducted by the Field Visit
Officer. However, a field visit task will be created on the GST
Portal, which will require further action by Field Visit Officer.
• In case, applicant/taxpayer has opted “Yes” for Aadhaar authentication
while applying for registration and his/her Aadhaar details have been
successfully verified, Registration application will be deemed approved
within 7 Working days.

• In case, applicant/taxpayer has opted “Yes” for Aadhaar authentication

while registering on the GST Portal and his/her Aadhaar details have not
been successfully verified or if applicant/taxpayer has opted “No” for
Aadhaar authentication while applying for registration, Registration
application will not be deemed approved within 7 Working days.
Registration will be marked for mandatory site visit and approval thereafter
by the Tax Official. Registration application will get deemed approved
after 30 calendar days, if Tax Official doesn't take any action. If Tax
Official raises an SCN within 30 calendar days, the applicant/taxpayer will
have 7 working days to reply it. Tax Official can take further action on that
reply within 7 working days. If Tax Official doesn't take any action in 7
working days over the reply, the application will get deemed approved
after 7th working day.
 Assessment & Adjudication
CONTENT
• Determination of Tax
• General Penalty
• Intimation of Voluntary Payment
• Assessment of Unregistered Persons
• Assessment of Non-filers of Returns
• Determination of Tax u/s 73 and 74
• Summary Assessment
• Rectification of Orders
• Scrutiny of Returns
• Recommendations
 Determination of Tax
• Navigate to Assessment & Adjudication > Determination
of tax (Fraud/other) - DRC07 option.
 General Penalty
• Navigate to Assessment & Adjudication > Penalty option.
 Intimation of Voluntary Payment
• Navigate to Assessment & Adjudication > Intimation of
Voluntary Payment option
 Assessment of Unregistered Persons

• Navigate to Assessment & Adjudication > Assessment

of unregistered persons option
 Assessment of Non-filers of Returns
• Assessment & Adjudication > Assessment of Non-filers of
Returns option
 Determination of Tax u/s 73 and 74
• Navigate to Statutory Functions > Assessment & Adjudication
> Determination of tax (Fraud/Other) option. Navigate to Assessment
& Adjudication > Determination of tax (Fraud/Other) option
 Initiate Suo Moto PROCEEDING and Create a Case for Summary Assessment

• Navigate to Assessment & Adjudication > Summary

Assessment option
 Rectification of Orders
• Navigate to Assessment & Adjudication > Rectification of
Orders option.
 Scrutiny of Returns
• Navigate to Assessment & Adjudication > Scrutiny of
Returns option.
 Recommendations

• Navigate to Assessment & Adjudication > Recommendations option.

 Processing the Refund Application

• Navigate to Refund > RFD- 01B: Enter Refund Processing

Details option.
 Enforcement
• Navigation: Log in > Statutory Functions > Enforcement
 Demand & Collection Register
• Navigate to Statutory Functions > Demand and Collection
Register > Create New Entry in DCR option.
 Audit
• Click the Statutory Functions > Audit > Request for
Initiating Audit option
 MIS Dashboard report
• MIS > Dashboard link in the menu header bar to display the New MIS
Dashboard screen.
MIS Dashboard report-P/2