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🔧 User Services — GST Reference Notes

IndIaTaxSim · indiataxsim.com · Free Study Materials · For educational use only
1. Taxpayer Search — GSTIN Verification

The "Search Taxpayer" function is available without login on the GST portal. Anyone can verify any GSTIN by entering it in the search. The result shows:

•GSTIN validity (Active / Suspended / Cancelled)
•Legal name and trade name
•Date of registration and cancellation (if applicable)
•Principal place of business (state and city)
•Constitution of business (Company / Proprietorship / Partnership)
•Tax system (Regular / Composition / TDS Deductor / ECO)
Why verify a supplier GSTIN?

Before claiming ITC, always verify the supplier's GSTIN is Active. If a GSTIN is Cancelled, ITC from that supplier is at risk — the government may disallow the credit and issue a demand notice.

2. Application Tracking — ARN Status

After submitting any GST application (registration, amendment, cancellation, refund, LUT), the system generates an ARN (Application Reference Number). Track it via:

•Services → Registration → Track Application Status
•Enter ARN to see: Pending at Officer / Additional Information Required / Approved / Rejected / Pending at Jurisdictional Authority
StatusMeaningAction Required
Pending at Processing OfficerOfficer has not reviewed yetWait — statutory timeline is 30 days
Additional Information RequiredOfficer has raised a queryRespond within 7 working days via portal
ApprovedGSTIN / amendment / cancellation doneDownload certificate from My Registration
RejectedApplication not approvedFile a fresh application or appeal
3. Tax Comparison Tool

Compares your declared output tax across GSTR-1 and GSTR-3B for any period.

ComparisonWhat It Reveals
GSTR-1 Taxable Value vs GSTR-3B Taxable ValueInvoices declared in GSTR-1 but not in GSTR-3B (or vice versa)
GSTR-1 GST vs GSTR-3B GSTUnderpayment or overpayment of output tax
ℹ️ Note
Large differences between GSTR-1 and GSTR-3B invite scrutiny notices. A GSTR-3B showing less tax than GSTR-1 suggests possible evasion. A GSTR-3B showing more tax than GSTR-1 suggests an error (over-declaration).
4. Filing Status Tracker

The Filing Status Tracker gives a calendar-grid view of all returns due for your GSTINs.

Status BadgeMeaning
Filed (green)Return has been successfully submitted
Yet to File (orange)Due date has not passed; return not yet filed
Overdue (red)Due date has passed; return not filed; late fee accruing
Late Fee (amber)Return filed after due date; late fee was applicable
NAReturn is not applicable for this GSTIN/period combination
5. Penalty and Interest Reference
DefaultRatePaid From
Interest on late payment of tax18% per annumCash Ledger only (ITC cannot be used)
Interest on fraudulent ITC24% per annumCash Ledger only
Late fee — GSTR-1 (non-nil)₹50/day (₹25 CGST + ₹25 SGST)Cash Ledger
Late fee — GSTR-1 (nil)₹20/dayCash Ledger
Late fee — GSTR-3B (non-nil)₹50/dayCash Ledger
Late fee — GSTR-3B (nil)₹20/dayCash Ledger
Late fee — GSTR-9₹200/day (0.25% of turnover cap)Cash Ledger
Penalty — Tax evasion₹10,000 or 10% of tax (whichever is higher)Cash Ledger
Penalty — Deliberate fraud100% of tax evadedCash Ledger
❓ Problem
A taxpayer receives a DRC-01B notice for ITC mismatch of ₹2,00,000 for October. He agrees the excess was claimed by mistake. What is the total amount payable if the notice arrives on 5 December and he responds on 15 December?
✅ Solution
Days from due date (20 November) to payment date (15 December) = 25 days.
Interest = ₹2,00,000 × 18% / 365 × 25 = ₹36,000 / 365 × 25 = ₹2,466 (approx).
Total payable = Excess ITC reversed (₹2,00,000 added to output liability) + Interest ₹2,466 from cash ledger.
The taxpayer also reverses ₹2,00,000 ITC in November's GSTR-3B Section 4(B)(2).
✏️ MCQ Practice — 50 Questions
1."Search Taxpayer by GSTIN" provides which information?
(A) Only registration date (B) Status, legal name, trade name, state, registration type, and cancellation date (if any) (C) Bank account details (D) Annual turnover
2.TRN (Temporary Reference Number) search is used to find:
(A) Filed return status (B) Applications in Part B that are in progress — identifying taxpayer by TRN (C) Composition opt-in status (D) e-Way Bill status
3.Composition opt-in/opt-out search is done using:
(A) TRN search (B) GSTIN or State + FY + name search (C) PAN search only (D) Annual return data
4.The "Application Status" tracker on GST portal shows the status of:
(A) Filed returns (B) All GST applications filed by the taxpayer (registration, amendment, refund, cancellation) (C) e-Way Bills (D) Bank payment status
5.ARN is used to track which type of applications?
(A) Invoice applications (B) GST registration, amendment, cancellation, refund — all applications submitted on the portal (C) GSTR-1 filings (D) Challan payments
6.The "Filing Status" tracker in IndIaTaxSim shows a calendar grid of:
(A) Invoice due dates (B) All returns due for each GSTIN — with badges: Filed/Yet to File/Overdue/Late Fee (C) Challan due dates (D) Annual return status only
7.The "Filed" badge in the Filing Status Tracker means:
(A) Return has been submitted and confirmed (B) Return is in draft (C) Return has been cancelled (D) Officer has reviewed the return
8.The "Overdue" badge means:
(A) Return filed after due date (B) Due date has passed and return has not been filed (C) Return is pending officer approval (D) Late fee has been paid
9.The "Late Fee" badge means:
(A) Late fee is pending payment (B) Return was filed after due date and late fee was applicable (C) Return is not filed — late fee is being calculated (D) Officer has imposed a penalty
10.The "NA" badge in Filing Status Tracker means:
(A) Not Available — data error (B) Not Applicable — this return type does not apply to this GSTIN for the period (C) Not Assessed — officer review pending (D) Not Accepted — return rejected
11.GST Penalty for deliberate fraud (fake invoice, evasion) can be up to:
(A) ₹10,000 or 10% of tax, whichever is higher (B) 100% of the tax evaded (C) 50% of turnover (D) ₹1 crore flat
12.Interest on unpaid GST tax is calculated from:
(A) Date of invoice (B) Day after the due date of the return until actual payment date (C) Date of GSTR-1 filing (D) Date of officer notice
13.The Search Taxpayer by GSTIN feature in IndIaTaxSim queries the:
(A) gst_registrations table (B) demo_gstins table for demo data + businesses table for registered GSTINs (C) businesses table only (D) users table
14."Communication Between Taxpayers" feature allows:
(A) Direct messaging between supplier and buyer on GSTN portal (B) Filing complaints against GST officers (C) Raising demand notices (D) Sending show cause notices
15.DRC-01 is issued by the GST officer to:
(A) Demand payment of tax, interest, and penalty (B) Cancel GSTIN (C) Approve refund (D) Accept annual return
16.DRC-01B (ITC mismatch notice) is a newer notice that differs from DRC-01 in that:
(A) It is only for exports (B) It is system-generated for ITC excess claims vs GSTR-2B — taxpayer responds online within 7 days (C) It is issued by state officer only (D) It covers all tax evasion types
17.The taxpayer's response to DRC-01B is filed in:
(A) DRC-01B response form online within 7 days (B) GSTR-3B of the same period (C) Annual return GSTR-9 (D) No response needed — auto-accepted after 30 days
18.Tax comparison statement on GST portal compares:
(A) GSTR-1 vs GSTR-3B vs GSTR-9 (B) Tax payable per GSTR-1 vs tax paid per GSTR-3B for each period (C) GSTR-2A vs GSTR-2B (D) Annual return vs GSTR-3B cumulative
19.GST portal "My Applications" section shows:
(A) All invoices raised by the taxpayer (B) History of all GST applications filed — registration, amendments, refunds, cancellations (C) All e-Way Bills generated (D) Challan payment history
20.GST OTP-based EVC (Electronic Verification Code) for filing returns is used by:
(A) Companies (mandatory DSC) (B) Proprietors and partnerships — Aadhaar-based or mobile OTP (C) Only exporters (D) Only composition taxpayers
21.For companies, GST return filing requires:
(A) Mobile OTP (B) EVC only (C) Digital Signature Certificate (DSC) (D) Any of the above
22.GSTIN status "Cancelled" means:
(A) Taxpayer is under audit (B) Registration has been cancelled — taxpayer cannot collect GST (C) Annual return is overdue (D) GSTIN is suspended temporarily
23.GSTIN status "Suspended" means:
(A) Permanently cancelled (B) Temporarily blocked — usually due to pending returns; can be restored (C) Registration is under court challenge (D) GSTIN is inactive for seasonal business
24.Penalty for not displaying GSTIN/registration certificate at principal place of business is:
(A) ₹5,000 (B) ₹10,000 (C) ₹25,000 (D) No specific penalty — officer warning only
25.GST Helpdesk number for taxpayers in India is:
(A) 1800-1200-232 (B) 1800-103-4786 (C) 14409 (for SMS nil filing) (D) 18001030000
26.GST portal helpdesk email for technical issues is:
(A) help@gst.gov.in (B) helpdesk@gstn.org.in (C) gst-helpdesk@gov.in (D) support@igst.in
27."Track Refund Status" on GST portal tracks refund applications filed via:
(A) RFD-01 (online refund application) (B) GSTR-9 only (C) DRC-03 (D) Only import refunds
28.The "Ledger" section under User Services on GST portal shows:
(A) Only Cash Ledger (B) Electronic Cash Ledger, Credit Ledger, and Liability Ledger (C) Only ITC ledger (D) Penalty ledger only
29.The IndIaTaxSim "Filing Status Tracker" (Module 80) reads data from which tables?
(A) gstr1_b2b_entries (B) gstr_filings, gstr3b_returns, qrmp_preferences, gst_challans (C) businesses table only (D) gstr2b_summary
30.The "Notices and Orders" section on GST portal shows:
(A) Only DRC-01B notices (B) All notices, orders, and show cause notices issued to the taxpayer (C) Only refund-related notices (D) Only officer approvals
31.Form ADT-01 is related to:
(A) Registration cancellation (B) GST audit notice issued by the officer (C) Refund application (D) Annual return filing
32.GST Annual Audit under Section 65 is conducted by:
(A) CA appointed by taxpayer (B) Commissioner or authorised officer of GST department (C) GST Appellate Authority (D) National Audit Institute
33.The "Reports" section under GST portal allows downloading:
(A) GSTR-1 filed returns (B) GSTIN search results, filed return details, ledger summaries (C) Annual turnover certificate (D) Bank reconciliation statement
34.GST Circular and Notifications are published by:
(A) State VAT departments (B) Central Board of Indirect Taxes and Customs (CBIC) (C) GST Council Secretariat (D) GSTN
35.The GST Council is chaired by:
(A) Prime Minister of India (B) Union Finance Minister (C) Chairman of CBIC (D) Cabinet Secretary
36.GST returns in India are filed on the portal:
(A) www.incometax.gov.in (B) www.gst.gov.in (C) www.cbic.gov.in (D) www.epfo.gov.in
37.Section 73 of CGST Act deals with:
(A) Fraudulent ITC claim (B) Determination of tax not paid in cases NOT involving fraud (C) Registration cancellation (D) Annual return filing
38.Section 74 of CGST Act deals with:
(A) Determination of tax where fraud or willful misstatement is involved (B) Voluntary disclosure (C) Composition scheme rules (D) ITC transfer between GSTINs
39.The limitation period for issuing a notice under Section 73 (non-fraud) is:
(A) 1 year from annual return due date (B) 2 years from annual return due date (C) 3 years from annual return due date (D) 5 years
40.The limitation period for issuing a notice under Section 74 (fraud) is:
(A) 3 years (B) 5 years (C) 7 years (D) 10 years
41.GST Appellate Authority (First Appeal) — taxpayer can appeal an order within:
(A) 30 days (B) 3 months (C) 6 months (D) 1 year
42.IndIaTaxSim "User Services" section includes which of these tools?
(A) GSTIN search, TRN search, Composition search, Application tracking, Filing status (B) Only GSTIN search (C) Only filing status (D) Bank account verification
43.The "Contact Us" page of IndIaTaxSim shows the address in which city?
(A) Delhi (B) Mumbai (C) Trivandrum (Thiruvananthapuram) (D) Bengaluru
44.IndIaTaxSim support email is:
(A) support@indiataxsim.com (B) info@indiataxsim.com (C) help@indiataxsim.com (D) admin@indiataxsim.com
45.GSTN (Goods and Services Tax Network) is a:
(A) Government department (B) Section 8 (not-for-profit) company — IT backbone of GST (C) Public sector bank (D) Division of RBI
46.GST Knowledge Portal (gstcouncil.gov.in) provides:
(A) Filing of returns (B) GST laws, notifications, circulars, and council decisions (C) Payment of GST (D) GSTIN search
47.Which of the following is a "User Service" available on GST portal?
(A) GSTR-1 filing (B) Holiday calendar for GST due dates (C) Generate e-Way Bill (D) Track Payment (CIN-based)
48.An "Authorised Signatory" for GST purposes is a person who:
(A) Owns more than 50% of the business (B) Is authorised to sign and file GST returns and applications on behalf of the entity (C) Is a CA or CMA (D) Must be a Director of the company
49.APAAR ID in IndIaTaxSim is:
(A) GSTIN verification code (B) Academic Bank of Credits ID — used for student identity on certificates (C) Annual Payment and Account Reference (D) GST Appellate Authority Reference
50."Feedback and Grievance" in IndIaTaxSim allows students to:
(A) Report bugs and submit feature requests; triggers admin push notification (B) File GST objections (C) Contact GSTN directly (D) Appeal assessment orders
51.The IndIaTaxSim certificate verification page is accessible at:
(A) Only after login (B) /verify/{certificate-uid} — publicly accessible without login (C) admin panel only (D) After annual return filing
Answer Key
1–B 2–B 3–B 4–B 5–B 6–B 7–A 8–B 9–B 10–B 11–B 12–B 13–B 14–A 15–A 16–B 17–A 18–B 19–B 20–B 21–C 22–B 23–B 24–C 25–B 26–B 27–A 28–B 29–B 30–B 31–B 32–B 33–B 34–B 35–B 36–B 37–B 38–A 39–C 40–B 41–B 42–A 43–C 44–B 45–B 46–B 47–D 48–B 49–B 50–A 51–B
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