GST Portal Guide 2026 – Registration, Login, Returns & Everything You Need to Know

The GST portal (gst.gov.in) is where every GST-registered business in India registers, files returns, pays tax, claims input tax credit and replies to notices. It is run by the Goods and Services Tax Network (GSTN).

The portal can feel crowded the first time you log in. This guide walks through the parts you will actually use, in the order you will need them.

Stay safe: the only official address is gst.gov.in. Never log in through links in emails or SMS, and never share your password — add your CA as a GST Practitioner instead.

What you can do on the GST portal

• apply for a new GST registration and track it with your ARN
• download your registration certificate (Form GST REG-06)
• file GSTR-1, GSTR-3B, GSTR-9 and other returns
• check input tax credit in GSTR-2B and accept or reject invoices in the Invoice Management System (IMS)
• create a challan and pay tax
• amend or cancel your registration
• read and reply to notices and orders

How to apply for a new GST registration

Registration is free and fully online. Keep your PAN, Aadhaar, business address proof, bank details and a photograph ready.

1. Part A: go to Services → Registration → New Registration. Enter the legal name (as on PAN), PAN, email and mobile, and verify both OTPs. You get a Temporary Reference Number (TRN), valid for 15 days.
2. Part B: log in with the TRN and fill business details, principal place of business, goods and services (HSN/SAC codes), bank account and promoter details. Upload the documents.
3. Aadhaar authentication: the promoter or authorised signatory completes Aadhaar OTP authentication. In some states a biometric appointment at a GST Suvidha Kendra is needed.
4. Submit: sign with EVC or DSC (DSC is compulsory for companies and LLPs). An ARN is generated.
5. Approval: if the officer has no query, the registration is approved — usually within 7 working days where Aadhaar is authenticated. Physical verification can take up to 30 days.

The most common reasons for queries are a mismatch between the name on PAN and the application, a weak address proof, or the wrong business constitution.

Logging in for the first time

After approval, you receive a username and temporary password by email. On first login you must set a new password with at least 8 characters, mixing upper and lower case, a number and a symbol.

If you forget the password, use Forgot Password with the registered email or mobile. If you no longer have access to either, the registered contact details have to be updated through your jurisdictional officer.

Your GST dashboard at a glance

Section	What it is for
Returns Dashboard	File GSTR-1, GSTR-3B and other returns
Ledgers	Electronic cash, credit and liability ledgers
Payments	Create a challan and see payment history
User Services	Certificates, notices and orders
Registration	Amend or cancel your registration
Annual Return	GSTR-9 and GSTR-9C

Tracking your application and downloading the certificate

To track an application, go to Services → Registration → Track Application Status and enter the ARN. Pending for Clarification means the officer has raised a query — reply within the time given, or the application can be rejected.

Once approved, download the certificate from Services → User Services → View/Download Certificates. Display it at your principal place of business.

GST returns: what to file and when

Return	What it contains	Due date
GSTR-1	Sales (outward supplies)	11th of next month; 13th after the quarter for QRMP
GSTR-3B	Summary and tax payment	20th of next month; 22nd or 24th after the quarter for QRMP
GSTR-9	Annual return	31 December after the year (mandatory above ₹2 crore turnover)
GSTR-9C	Reconciliation statement	With GSTR-9, if turnover exceeds ₹5 crore

Filing GSTR-3B step by step

1. Open the Returns Dashboard, pick the year and period, and click Prepare Online under GSTR-3B.
2. Check the outward supplies auto-filled from your GSTR-1.
3. Check the input tax credit auto-filled from GSTR-2B. Reverse credit that is not allowed.
4. Pay any balance through the cash ledger, then file with EVC or DSC.

GSTR-3B cannot be revised after filing. Mistakes are corrected in later returns — so review the figures before you submit.

Input tax credit, GSTR-2B and IMS

You can claim input tax credit only for invoices that appear in your GSTR-2B, which is generated around the 14th of each month from your suppliers' GSTR-1.

Through the Invoice Management System (IMS), you can accept, reject or keep pending each supplier invoice before GSTR-2B is finalised. If a supplier has not filed their GSTR-1, the invoice will not appear — follow up with them before claiming.

Taxpayers whose taxable supplies exceed ₹50 lakh in a month may also be covered by Rule 86B, which requires at least 1% of output tax to be paid in cash, with some exceptions.

Paying GST

1. Go to Services → Payments → Create Challan (Form PMT-06).
2. Enter amounts under CGST, SGST/UTGST, IGST and cess, split into tax, interest, late fee and penalty.
3. Pay by net banking, UPI, card, NEFT/RTGS or over the counter (up to ₹10,000).
4. Save the CIN. The amount reaches your electronic cash ledger, from where it is used in GSTR-3B.

Changing or cancelling your registration

• Core fields — legal name, principal place of business, partners or directors — need the officer's approval. File within 15 days of the change.
• Non-core fields — contact details, bank account, additional places in the same state — are updated without approval.

To cancel, file all pending returns, then apply through Registration → Application for Cancellation. A final return, GSTR-10, is due within three months of the cancellation order. If the officer cancelled your registration for non-filing, you can apply for revocation within 90 days after filing pending returns.

Replying to notices

Notices and orders appear under Services → User Services → View Notices and Orders. Each has a reply deadline. If you don't respond, the officer can pass an order without hearing you, so reply on time with supporting documents.

Late fees and penalties

Default	Consequence
Late GSTR-3B	₹50 per day (₹20 for nil returns), capped by turnover
Late tax payment	18% interest per year
Not registering when liable	10% of tax due, minimum ₹10,000
Returns older than 3 years	Can no longer be filed

Frequently asked questions

Can I file GST returns myself?

Yes, the portal allows self-filing. Most businesses still use a CA because GSTR-3B cannot be revised and errors in input tax credit lead to notices.

How long does GST registration take?

Usually about 7 working days after Aadhaar authentication, if the officer raises no query. Physical verification can take longer.

What does the 15-digit GSTIN mean?

The first two digits are the state code, the next ten are your PAN, the 13th is the registration number for that PAN in the state, the 14th is "Z" by default, and the last is a check digit.

My supplier hasn't filed GSTR-1. Can I claim the credit?

Not until the invoice appears in your GSTR-2B. Ask the supplier to file, and claim the credit in the month it appears.