Filing Mistakes, Notices and Sources
Official GST sources in India: which portal to check for returns, rates, notifications and notices
A guide to the official GST and related portals in India, GST portal, CBIC, GST Council, e-invoice and e-way bill systems, state GST sites, income tax and MCA, and what to verify on each.
For GST, the authoritative sources are the GST portal (gst.gov.in) for filing, advisories and your own notices; CBIC GST (cbic-gst.gov.in) for the CGST and IGST Acts, rules, notifications and circulars; and the GST Council (gstcouncil.gov.in) for recommendations that later become law. Your state's commercial tax department issues SGST notifications and handles state-jurisdiction taxpayers. For e-invoices and e-way bills use the government IRP and e-way bill portals, for income tax the Income Tax Department's portal, and for company accounting rules the Ministry of Corporate Affairs. News sites and software blogs are useful summaries, but always check the notification itself before acting.
This guide belongs to the guide to common GST filing mistakes. If your registration status is the problem, see registration cancellation for non-filing.
The core GST sources
| Source | What you find there | Use it to |
|---|---|---|
| GST portal (run by GSTN) | Login for returns, payments, registration, refunds; IMS; GSTR-2B; notices and orders; advisories; offline tools; taxpayer search | File, check your status and notices, read advisories on form changes |
| CBIC GST | CGST Act, IGST Act, UTGST Act, CGST Rules, central tax and rate notifications, circulars, FAQs; DIN verification | Read the law and notifications in force; verify central tax communications |
| GST Council | Meeting agendas, minutes, press releases and FAQs on recommendations | See what has been recommended and track when it becomes law |
| State commercial tax department | SGST Act and notifications, state jurisdiction offices, state-level advisories | Check state notifications and contact your state officer |
| E-way bill system | E-way bill generation, rules, blocking/unblocking | Generate and verify e-way bills |
| Invoice Registration Portals | E-invoice generation and IRN verification (links via the GST portal) | Generate or verify IRNs |
Related sources for small-business accounting
| Source | Use it for |
|---|---|
| Income Tax Department | Income-tax Act, 2025 (in force from 1 April 2026), return filing, presumptive taxation, tax audit, annual information statement |
| Ministry of Corporate Affairs | Companies Act and Companies (Accounts) Rules, including audit trail for accounting software |
| Udyam Registration | MSME registration, which some buyers and lenders ask for alongside GSTIN |
| Institute of Chartered Accountants of India | Verifying a CA's membership |
| India Code | Official text of central Acts |
How to read a GST notification
- Identify the type: central tax (procedural), central tax (rate), integrated tax, or a circular (clarification). Rate notifications set tax rates; central tax notifications set procedures and due dates.
- Check the number and date, for example "Notification No. 15/2025-Central Tax dated 17 September 2025" (which exempted taxpayers with turnover up to ₹2 crore from the annual return from FY 2024-25).
- Check the effective date, which may be different from the issue date.
- Look for the matching state notification for SGST; states issue parallel notifications.
- Check whether later notifications amend it. The CBIC site lists amendments.
Checking information you receive
| What you received | Where to verify |
|---|---|
| A notice by email or post | Notices section on the GST portal; DIN on CBIC for central tax |
| A due date extension in the news | Notification on CBIC GST; advisory on the GST portal |
| A rate change claim | Rate notification on CBIC GST, for your HSN/SAC |
| A supplier's GSTIN | Search taxpayer on the GST portal (status, filing history) |
| An e-invoice | IRN verification through the IRP or QR code |
| An e-way bill | E-way bill portal |
| A professional's credentials | ICAI for CAs; GST portal search for GST practitioners |
| A software provider's GSTN connection | GST Suvidha Provider information on the GST portal |
Grievances and help
- GST portal helpdesk and grievance redressal portal for technical problems such as failed filings or payments. Take screenshots with time stamps; they matter if you need to show a portal glitch caused a delay.
- Jurisdictional officer (central or state, as shown on your registration certificate) for registration and assessment questions.
- GST Seva Kendras and facilitation centres for registration help, where available.
- Professional advice for disputes, appeals and anything involving large amounts.
Unofficial sources: how to use them
Software providers, professional firms and news sites publish summaries, calculators and explainers. They are useful for speed but can be out of date, wrong in detail, or written to sell a product. Use them to find which notification to read, then read the notification. This site follows the same rule: each guide names the official source where you can confirm the current position.
For the practical side of filing, see common GST filing mistakes and GST notices and how to reply. For due dates, see GST return due dates 2026.
Frequently asked questions
Is gst.gov.in the same as cbic-gst.gov.in?
No. gst.gov.in is the GST Network's portal for taxpayers to file and pay. cbic-gst.gov.in is the Central Board of Indirect Taxes and Customs' site for the central GST law, notifications and circulars.
Where do I find SGST notifications?
On your state commercial tax department's website. Most mirror central notifications, but dates and some details can differ.
Are GST Council press releases legally binding?
No. They report recommendations. Binding effect comes from notifications, rules and amendments to the Acts.
How do I check if a supplier files returns regularly?
Use the search taxpayer facility on the GST portal, which shows registration status and, where available, return filing history.
Sources
- GST portal — filing, advisories, taxpayer search
- CBIC GST — Acts, rules, notifications, circulars, DIN verification
- GST Council — meeting recommendations
- Income Tax Department — Income-tax Act, 2025 and e-filing
- Ministry of Corporate Affairs — Companies (Accounts) Rules
