Right to Registration and Compliance

• Eligible businesses have the right to obtain GST registration under the law
  
• Taxpayers can cancel or amend registration based on business needs
  
• Right to access and operate GST portal with personal credentials
  
• Entitled to receive a GST Identification Number (GSTIN) upon approval
  
• Can file returns online and obtain acknowledgment
  

Right to Information and Assistance

• Taxpayers have the right to be informed about changes in GST laws and rates
  
• CBIC and GST Council issue regular updates and notifications
  
• Right to seek clarification through advance ruling mechanism
  
• Help desks and GST Seva Kendras offer support to registered taxpayers
  
• Educational materials and online tutorials are accessible for self-help
  

Right to Input Tax Credit

• Registered taxpayers can claim input tax credit on eligible purchases
  
• Can utilize credit to offset GST liability on outward supplies
  
• Right to receive GST-compliant invoices from suppliers
  
• Eligible to claim refunds on excess credit or exports
  
• Can reconcile credit using GSTR-2B and purchase registers
  

Right to Appeal and Representation

• Taxpayers can appeal against assessments, penalties, or notices
  
• Have a right to be heard before any adverse action is taken
  
• Can appoint authorized representatives including GST practitioners
  
• May file appeals before appellate authorities and tribunals
  
• Legal remedy available in case of disputes through courts
  

Right to Fair Treatment

• Right to fair and transparent assessment based on facts and law
  
• Officers must conduct proceedings professionally and within legal limits
  
• Taxpayers must be informed of reasons for audits or investigations
  
• Seized goods or documents must be returned following due process
  

Right to privacy and dignity during search and seizure