(Goods and Services Tax)

(Goods and Services Tax)
GST (Goods and Services Tax)

CENTRAL BOARD OF EXCISE & CUSTOMS
PRESENTATION PLAN Concept of GST Registration Migration – Enrollment & Workflow

INCIDENCE OF TAXATION Presently - State V.A.T. follows the destination – based principle of taxation Central taxation follows the origin - based principle of taxation GST would follow the destination – based principle of taxation

Taxes proposed to be subsumed under GST STATE TAXES VAT. CST. Entertainment Tax. Luxury tax. Tax on Lottery, betting, gambling. Entry tax. Purchase tax State Surcharges & Cesses. CENTRAL TAXES Excise duty. Additional Excise Duty. Service tax. CVD (Counter Veiling Duty). SAD (Special Additional Duty). Central Cesses & Surcharges.

Supply of goods & services
Applicability of GST Supply of goods & services Within State CGST SGST Inter-state & Import IGST

How GST works ? Inter-State Purchase & Local sale
DELHI DIMAPUR / KOHIMA ITC Rs.4000 Purchase: Rs.20,000 IGST (20%): Rs.4000

DELHI DIMAPUR / KOHIMA ITC Rs.4000 CGST (10%): Rs.2200 SGST (10%): Rs.2200 TOTAL= Rs.4400 Sold: Rs.22,000

DELHI DIMAPUR / KOHIMA ITC (-)Rs.4000 CGST (10%): Rs.2200 SGST (10%): Rs.2200 TOTAL= Rs.4400 Sold: Rs.22,000 Online / Cash Balance: Rs.400

GSTR 3: The Consolidated Monthly Return
Returns for Taxpayers GSTR 3: The Consolidated Monthly Return Hi, I am Mukesh & I own an automobile workshop. I file GSTR 1 for spare parts & services I supply to various customers. I file GSTR 2 for all the spare parts I receive from various automobile companies. I file GSTR 3, on the basis of GSTR 1 & GSTR 2 so my tax liability during the month is calculated while filing of GSTR 3. Facilitation Notes: Explain GSTR 3 is a consolidated return filed by every taxpayer registered under the GST regime based on GSTR 1 and GSTR 2. GSTR 3 provides the details of tax liability for a given tax period and details of tax paid. GSTR 3 provides details of gross turnover, export turnover, exempted domestic turnover, Nil rated turnover, Non GST turnover, Net taxable turnover. The details of outward and inward supply information will be auto populated from GSTR 1 and GSTR 2. Taxpayers will file return in electronic form only. Further GSTR 3 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return. Total tax liability and net tax payable under CGST, SGST, IGST and Additional Tax by the tax payer or his authorized tax consultant for the tax period is captured in the return. GSTR 3 will also capture details of tax paid from Electronic Credit Ledger and Cash ledger. GSTR 3 needs to be filed by 20th of the succeeding month following the end of month for which it is filed. GSTR 1 and GSTR 2 must be filed for the duration for which taxpayer is seeking to file GSTR 3 because the details of the inward and outward supply are auto populated from GSTR 1 and GSTR 2 respectively.

GSTR 3: The Consolidated Monthly Return
Returns for Taxpayers GSTR 3: The Consolidated Monthly Return Hi, I am Veena & I run a boutique. I file GSTR 1 for all the stitched garments I supply to my clients. I file GSTR 2 for dress material such as fabric, borders, & buttons I buy from various whole sale merchants I file GSTR 3, on the basis of GSTR 1 & GSTR 2 so my tax liability during the month is calculated while filing of GSTR 3. Facilitation Notes: Explain GSTR 3 is a consolidated return filed by every taxpayer registered under the GST regime based on GSTR 1 and GSTR 2. GSTR 3 provides the details of tax liability for a given tax period and details of tax paid. GSTR 3 provides details of gross turnover, export turnover, exempted domestic turnover, Nil rated turnover, Non GST turnover, Net taxable turnover. The details of outward and inward supply information will be auto populated from GSTR 1 and GSTR 2. Taxpayers will file return in electronic form only. Further GSTR 3 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return. Total tax liability and net tax payable under CGST, SGST, IGST and Additional Tax by the tax payer or his authorized tax consultant for the tax period is captured in the return. GSTR 3 will also capture details of tax paid from Electronic Credit Ledger and Cash ledger. GSTR 3 needs to be filed by 20th of the succeeding month following the end of month for which it is filed. GSTR 1 and GSTR 2 must be filed for the duration for which taxpayer is seeking to file GSTR 3 because the details of the inward and outward supply are auto populated from GSTR 1 and GSTR 2 respectively.

CENTRAL BOARD OF EXCISE & CUSTOMS Pre-requisites for Registration
Permanent Account Number (PAN) issued under the Income Tax Act, 1961 is necessary in order to be eligible for registration. [Section 23 (4)]

Registration – What, Why, Who, When, Where Obtaining a GST registration number Commonly called the GSTIN PAN-based State-specific

Registration – What, Why, Who, When, Where Legally recognized as supplier of goods & services Avail benefits of tax credits Seamless flow from Supplier to Recipient / Invoice matching-Transparency & Accountability Proper accounting of taxes Single point access – Registration, filing of return, payment of tax (single challan), claiming credit/refund, etc. Facilitation Notes: Explanation: Why do I need to register as a user with the GST Common Portal? By registering with the GST Common Portal, your business will be Legally recognized as supplier of goods and services The business will able to pass on the credit of taxes paid to the purchaser. Seamless flow of Input Tax Credit from suppliers to recipients at the national level. Proper accounting of taxes under the GST will then be possible Seamless flow of fund from Centre / Exporting States to IGST Fund and then to importing States. Single registration facilitates seamless filing of return, payment of tax (Single Challan), claiming ITC and claiming of refund etc. at a single point. Facilitation Tips: Explain to the Trainees user roles who can access GST Portal.

Registration – What, Why, Who, When, Where Reduction in multiple Tax Simpler Tax System Mitigate cascading/double taxation Uniform tax rate & uniform all India price Accountability & transparency Reduction in compliance cost & Less record keeping Facilitation Notes: Explanation: Why do I need to register as a user with the GST Common Portal? By registering with the GST Common Portal, your business will be Legally recognized as supplier of goods and services The business will able to pass on the credit of taxes paid to the purchaser. Seamless flow of Input Tax Credit from suppliers to recipients at the national level. Proper accounting of taxes under the GST will then be possible Seamless flow of fund from Centre / Exporting States to IGST Fund and then to importing States. Single registration facilitates seamless filing of return, payment of tax (Single Challan), claiming ITC and claiming of refund etc. at a single point. Facilitation Tips: Explain to the Trainees user roles who can access GST Portal.

Registration – What, Why, Who, When, Where Any / all types of entities carrying out supply of: Goods Services Both Goods & Services Facilitation Notes: Explanation: Who can register under GST and obtain a GSTIN? Any/all types of entities carrying out business activities, i.e., manufacturers, job-workers, traders, suppliers, importers, exporters, dealers, service receivers, e-commerce operators, and all types of service providers Tax Professionals i.e. CA, CS, CMA, Advocates and registered GST Practitioners who act as tax return preparers on behalf of business entities covered under the GST regime

Registration – What, Why, Who, When, Where Annual turnover > 10 Lakhs for Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, & Uttarakhand Annual turnover > 20 Lakhs for all other States & UTs Facilitation Notes: Explanation: By when do I need to register under GST? An entity has to register under GST within 30 days of becoming liable to register. Registration can be taken beyond 30 days as well, however, it may be subject to certain disadvantages.

Registration – What, Why, Who, When, Where Supplies > INR 20L (10L for some states) Suppliers making inter-state supply Casual / Non-resident taxable persons UN Bodies Embassies Other Notified Person (e.g. Government Departments) Anyone liable for reverse charge Tax Deductors / Tax Collectors under GST Input Service Distributors (ISD) E-Commerce Operators Agent for registered principal Facilitation Notes: Explanation: Is it mandatory for me to register under GST? All businesses are strongly advised to register under GST, however, you are mandatorily required to be registered under GST in the following circumstances: Supplier making supplies of aggregate value exceeding INR 20 lakhs in a financial year and INR 10 lakhs in a financial year in case of North Eastern States, Sikkim, Jammu & Kashmir, Uttarakhand, & Jharkhand Supplier registered under any of the existing laws Supplier making inter-state supply irrespective of any MTL Casual taxable person irrespective of any MTL Person required to pay under reverse charge irrespective of any MTL Non-resident foreign taxable person irrespective of any MTL Any person or entity deducting Tax Deducted at Source (TDS) under GST Person who supplies as agent for registered principal, irrespective of any MTL Input Service Distributor (ISD) Electronic commerce operator Agent for registered principal UN Bodies Embassies Government departments

What is the Composition Scheme? For small taxpayers whose aggregate annual turnover (PAN-based) does not exceed INR 50 lakhs GST will be % of turnover (not less than 2.5% for manufacturers & not less than 1% in other cases) Facilitation Notes: Explanation: What is the Composition Scheme? Composition Scheme allows small taxpayers whose turnover is below a prescribed limit to pay an amount at a specified percentage of their turnover in lieu of tax payable on the turnover. This ‘specified percentage’ is usually lower than the actual tax payable on the turnover. Such a scheme is generally subject to certain conditions/restrictions Question: Opt-in for composition scheme starts from the next financial year. How does the system deal with this in migration cases? Answer: It is expected that migrated taxpayers may be allowed to submit a separate intimation within prescribed days from the appointed date. Relevant Rules are expected on this.

Composition Scheme –Conditions/Restrictions
CENTRAL BOARD OF EXCISE & CUSTOMS Composition Scheme –Conditions/Restrictions No interstate supply Turnover not exceeding INR 50L Facilitation Notes: Explanation: A regular taxpayer can opt to pay tax under the Composition Scheme subject to the fulfilment of following conditions: Aggregate turnover in a financial year < INR 50 lakh Taxpayer does not make any interstate supply Taxpayer does not supply to e-commerce operator Taxpayer does not offer services No Input Tax Credit Only for goods and manufacturers in selective cases E-commerce operators or service providers

Registration – What, Why, Who, When, Where Where can I register under GST? Is online registration mandatory? Must be taken online Facilitation Notes: Explanation: Registration under GST is to be mandatorily taken online by visiting the GST Common Portal at However, there is provision for manual registration in case of certain assesses such as casual taxpayer, non-resident foreign taxpayer, etc.

Can a single entity have multiple registrations? If yes, under what conditions If no, why not? Facilitation Notes: Explain the reasons that may require multiple registrations from a single entity so that tax officials can correctly advise taxpayers on the process. In case of multiple registrations - All registrations would be considered as separate entities. Conditions under which multiple registrations may be required for a single entity: Different business verticals within the same state Supply to different states (separate registration required for each state) Example: ITC Agro ITC Hotels ITC FMCG

GST Migration

Filling the form GST-REG-20 Mandatory data / Documents
Data and Documents Required for Enrolment Filling the form GST-REG-20 Mandatory data / Documents BUSINESS DETAIL Registration certificate Partnership deed (if applicable) PDF/JPEG(1MB) PROMOTERS/ PARTNERS Photograph (for each) JPEG(100KB) AUTHORISED SIGNATORY 1.Proof of appointment 2.Photo JPEG(100KB) PRINCIPAL / ADDITIONAL PLACES OF BUSINESS Address proof (for each) BANK ACCOUNTS Statement/First page (for each)

Migration of all existing Central Excise / Service Tax / VAT / CST assesses have already started. To migrate to GST, existing assessees are being provided a Provisional ID and Password.

Taxpayers registered in VAT & Central Excise: State authorities communicate the provisional ID and password. Taxpayers registered in Service Tax: Provisional ID and password is communicated in ACES portal. Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration.

For cases having multiple CE / ST registrations on the same PAN in a State, only 1 Provisional ID would be issued for the 1st registration in alphabetical order. Assessee can add the remaining registrations as additional place of business while filling up the details in GSTN portal. For Centralized Registration (ST), provisional IDs and passwords for each State are being issued. For ISD, they have to register after the appointed day only.

PLEASE NOTE In case your Central Excise or Service Tax registration does not have a valid Income Tax PAN number, you need to obtain the PAN number and update your registration details on to ACES portal before you can be migrated to GST.

For assistance, contact CBEC MITRA
Note on Login Credentials In some cases, your login credentials may have been shared through State VAT authorities. If you have completed the enrollment process using these credentials, you do not need to repeat the process In some cases, your ID and Password may still be awaited from GSTN. For assistance, contact CBEC MITRA

1 2 3 GSTN Enrollment Process Taxpayer obtains
GSTN login id and password from aces.gov.in Taxpayer completes enrollment process on gst.gov.in Taxpayer obtains provisional GSTIN on appointed date

Obtaining credentials
Step 1: Go to gst.gov.in and click on “New User Login”

Step 2: Read, select checkbox and hit “Continue”

Input Characters in Image
Obtaining credentials Step 3: Enter Provisional ID and Password received in ACES website PROVISIONAL ID PASSWORD Input Characters in Image

Step 4: Enter valid address and mobile number address Mobile no.

Step 5: Verify and mobile number using OTP OTP from OTP from Mobile

Step 6: Select Username and Password for subsequent Login Set New User ID Set New Password Re-confirm Password

Security Question to retrieve your password, if you forgot
Obtaining credentials Step 7: Answer security questions to help with password reset Security Question to retrieve your password, if you forgot

Newly created password
Obtaining credentials Step 9: Login using your newly created ID and Password Newly created User ID Newly created password

Step 10: Complete the enrollment form, upload documents Business details

(Registration Certificate)
Obtaining credentials Step 10: Complete the enrollment form, upload documents IMPORTANT: You should add all your existing business premises – To avail input credit on existing duty paid stock or credit balance Registration Type Registration No. Add more Upload document (Registration Certificate) (Partnership Deed)

If Aadhar no. Provided here (other than companied/LLP), you can use e-Sign without requiring Digital Signature

Don’t forget to mark your Primary Authorised Signatory!

You can add up to 10 Authorised Signatories Upload document (Photo / Proof of appointment)

DETAILS OF PRINCIPAL PLACE OF BUSINESS

You can add up to 500 additional place of business

Services Goods

Please specify Top 5 goods & Top 5 commodities only

You can add up to 10 business bank accounts Upload document (Passbook First page) (Statement)

Submit the form without e-sign or DSC at present.
Obtaining credentials Step 11: Verify the form and submit Submit the form without e-sign or DSC at present. With E-Signature With DSC Note: In case of Companies and LLPs, form has to be digitally signed. In other cases, form may be submitted through e-signature (OTP)

Step 10: Complete the enrollment form, upload documents My Saved application Register/Update DSC

Digital Signature Certificate (DSC)
It is the digital equivalent to a normal hand written signature Mandatory for Companies & LLPs Get DSC (normally in Dongle) from certified vendors Click “Register/Update DSC” Download & install “EmSigner” from above link Register your DSC Submit form with DSC Facilitation Notes: Physical documents are signed manually, similarly, electronic documents, for example e-forms are required to be signed digitally using a Digital Signature Certificate.

E-Signature An online electronic service that allows an Aadhar holder to digitally sign a document. Aadhar number to be entered while filling “Proprietor/Authorized Signatory” particulars. To submit form, click “Submit with E-Signature” OTP will be sent to Mobile no. given while applying for Aadhar. If mobile no. is different, visit UIDAI website & update mobile no. Facilitation Notes: Physical documents are signed manually, similarly, electronic documents, for example e-forms are required to be signed digitally using a Digital Signature Certificate.

Upon successful submission, Application Reference Number (ARN) is received through and SMS

For any assistance with GSTN Common Portal, contact GSTN helpdesk:
GSTN Portal Help For any assistance with GSTN Common Portal, contact GSTN helpdesk:

techshillong@rediffmail.com Shri P.K Sen Superintendent (AE)
Central Excise & Service Tax, Shillong Help GST MIGRATION SEVA KENDRA LAUNCHED Offer assistance in filling up the Application Form and uploading the required documents for enrolment in GST Portal At Shillong At Nagaon Shri P.K Sen Superintendent (AE) (M) Shri P. Saikia Superintendent (Tech) (M)

1 2 3 GSTN Enrollment Process on appointed date Taxpayer obtains
GSTN login id and password from aces.gov.in Taxpayer completes enrollment process on gst.gov.in Taxpayer obtains provisional GSTIN on appointed date

MIGRATION : ON APPOINTED DAY
[Section 166 of revised GST Law read with Rule 16 of GST Registration Rules] Taxable Person furnishes required information within 3 months [Form GST REG-24] FINAL REGISTRATION CERTIFICATE IS GRANTED [Form GST REG-06] Issue of Provisional RC [Form GST REG-25] Taxable Person does not furnish required information within 3 months [SCN in Form GST REG-27] Provisional Certificate may be Cancelled [Order in Form GST REG-26]

Thank you

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