GST Portal Essentials: Know How to Search Taxpayers Using Temporary ID

Under the Goods and Services Tax (GST) regime in India, every registered taxpayer is identified by a unique GSTIN but there are several cases where an unregistered person interacts with the GST system for specific purposes such as refunds, appeals, or advance rulings. In such cases, the system generates a Temporary ID for the individual.

This Temporary ID allows both the user and the authorities to track and manage these limited-purpose interactions. The GST Portal provides a dedicated feature to search for taxpayers using this Temporary ID, making it easier for tax officers, stakeholders, and even the users themselves to access relevant information.

This article provides a detailed walkthrough of how to search for taxpayers using a Temporary ID through the GST Portal. The functionality is accessible both with and without logging into the portal, and can be used by individuals, tax professionals, or government officers to view temporary registration details.

What is a Temporary ID?

A Temporary ID is a system-generated identifier assigned to individuals who are not regular GST-registered taxpayers but have applied for specific services like filing an appeal, claiming a refund, or submitting a response in legal matters. This ID helps maintain a track of their submissions and activities on the GST portal even if they do not possess a formal GSTIN.

Accessing the GST Portal

To begin the process, navigate to the official GST portal at www.gst.gov.in. The search feature for Temporary IDs is accessible under the "Search Taxpayer" section. Users can access this either before logging in or after logging in to the portal.

Search Taxpayer – Pre-login Method

1. On the homepage, click on Search Taxpayer > Search Temporary ID.
2. You will be directed to the “Search Taxpayer” screen where you have two options:

• Option 1: Enter the Temporary ID directly in the field provided.
• Option 2: Select the state from the drop-down list and enter the associated mobile number of the individual.

3. Enter the captcha code displayed on the screen to validate the entry.
4. Click on the SEARCH button.

Upon submission, the GST portal will display details linked to that Temporary ID. These include the module under which the temporary registration was created (e.g., Registration or Appeals), the form type, the name and designation of the officer who created the entry, and the date of creation.

Search Taxpayer – Post-login Method

1. Login to the GST portal using valid credentials.
2. After logging in, repeat the same steps by selecting Search Taxpayer > Search Temporary ID from the dashboard or top menu bar.
3. Enter the required details (Temporary ID or mobile number with state selection).
4. Fill in the captcha and click on the SEARCH button.

This method is similar in functionality to the pre-login process but allows users with credentials to perform searches in a logged-in environment. Once the search is complete, the results are displayed in a table format. Click on “Click here for more details” to open the full taxpayer temporary registration profile.

Viewing Temporary Taxpayer Details

Clicking on “Click here for more details” provides comprehensive information about the unregistered person. The details include:

• Name of the person
• Address and location
• Temporary ID and the reason for registration (such as “To file appeal”)
• Date of birth and contact details
• Gender, state, and PIN code
• If available, PAN details
• Name of the building, street, city or village, and district

This helps authorities confirm the identity and purpose for which the temporary registration was created. The screen also contains a DOWNLOAD button to save the details for offline reference.

Sending Login Credentials (if applicable)

For individuals who are accessing the GST portal for the first time using a temporary ID, login credentials can be resent to their registered mobile number and email address. To do this:

1. After viewing the Temporary Taxpayer Details page, click on the RESEND SMS/EMAIL button at the bottom.
2. The system sends the temporary login credentials to the registered mobile number and email.
3. A message confirming the successful delivery will be displayed on the screen, stating that the temporary login credentials have been sent and can be used via the “First Time Login” option on the website.

Additional Notes

• This feature is especially useful for individuals who initiate GST-related procedures without a formal GSTIN, including cases of suo motu registration by tax officers.
• Temporary IDs can be used to track details for cases such as advance rulings, refund claims, or litigation-related filings.
• Users must ensure that the information entered (such as mobile number and state) matches the data submitted during the generation of the Temporary ID.

Conclusion

The ability to search for taxpayers using a Temporary ID on the GST Portal adds flexibility and transparency to the system. Whether accessed pre-login or post-login, this feature helps users retrieve essential information for cases involving unregistered persons. It ensures that GST services are extended beyond registered entities and maintains records for interactions that do not fall under conventional registrations. By following the simple steps outlined above, users can quickly retrieve and review Temporary ID details, helping them proceed with appeals, refunds, or other GST-related tasks efficiently.

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