Northern India Regional Council of

Northern India Regional Council of
The Institute of Cost Accountants of India Goods and Service Tax: Challenges and opportunities for Cost and Management Accountants (Saturday, 15 July, 2017) R.K. Khurana FCS, FCMA, EMIB, LLB Mobile No Tel (011) 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

The presentation covers:
Introduction to GST Present and Proposed Scheme of Indirect Taxation in India Brief Historical background Features of Constitutional Amendment Registration, Refunds, Filing of returns, Revenue Neutral Rate etc under GST CGST/SGST/IGST Laws and Road ahead to GST. Questions and Answers 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate
What is GST ? The GST is a Value added Tax (VAT). It is proposed to be a comprehensive indirect tax leviable on manufacture, sale and consumption (called supply) of goods as well as on services at the national level. GST will replace all indirect taxes levied on goods and services by the Central and State govern-ments. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Present Structure of Indirect Taxation
Presently India, with its federal structure (29 states and 7 UTs), has parallel systems of indirect taxation at the central and state levels. 2. The power to levy tax, has been provided in the Constitution of India 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Present Structure of Indirect Taxation
As per Article 265 of the Constitution of india, “No tax shall be levied or collected, except by authority of law” As per Article 246: Parliament has exclusive power to make laws with respect any of the matters enumerated in List I of Schedule VII: Union list Legislature of States have exclusive powers to make laws for such states or any part thereof with respect to any of the matters enumerated in List II of Seventh Schedule, State List Parliament and the legislatures of States have power to make law with respect of items enumerated in List III of Seventh Schedule VII: Concurrent list. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Present Structure of Indirect Tax,When levied? (Article 246 read with Seventh Schedule) Govt Central Government C/S Govt State Govt Nature of Tax Excise Duty Service Tax Customs Duty SAD/ Countervailing duty Sales Tax/VAT/ CST Entry tax/ Entertainment Tax Authority for levy of Tax Entry No. 84, List I, Schedule VII Residuary Entry No. 97, List I, Schedule VII Entry No. 83, List I, Schedule VII Entry No. 54 of List II (VAT) and 92A of List I (CST) Entry No. 52 &62 List II, Schedule VII Taxable Event Manufacture Provision of Service Import & Export Sale of goods Entertainment & Entry of Goods . 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Shortcomings in the Present Structure and need of GST
Tax cascading Levy of taxes on different points of transactions Complexity in determining Sales Vs Service Inability of States to levy tax on service Lack of uniformity in rules and rates Fixation of Situs- Local Vs Central Sales Interpretational issues Narrow base Complexities in administration . 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

GST in the World GST was first introduced in France in 1954. Today, this is implemented in over 160 countries. Malaysia is the latest country wherein GST has been introduced w.e.f. from April 2015. . 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Features of an Ideal GST
Destination based, not origin based taxation. Should apply to all stages of value chain. Zero rating of export of goods and services Provide seemless credit for tax paid at different stages of sale/supply of goods/services Provide for minimum threshold level below which there should be no tax liability. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Proposed Structure of Indirect Tax
Intra-state taxable supply Excise and Service Tax will be known as CGST Local VAT & Other taxes will be known as SGST Interstate taxable supply CST will be replaced by Integrated GST (IGST) Equal to Sum Total of CGST and SGST Import from outside India Basic Custom Duty In Place of CVD and SAD, IGST will be charged . 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Existing Central taxes to be subsumed under GST
GST would replace the following taxes currently levied and collected by the Centre: Central Excise duty Duties of Excise (Medicinal and Toilet Preparations) Act, 1955 Additional Duties of Excise (Goods of Special Importance)*Act, 1957 on items such as sugar, cigar, tobacco, etc. Additional Duties of Excise (Textiles and Textile Products), 1978** Additional Duties of Customs (Commonly known as CVD) andSpecial Additional Duty of Custo1.doc Service Tax Cess and surcharge relating to supply of goods or services 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Existing State taxes to be subsumed under GST
State taxes that would be subsumed within the GST are: State VAT/Sales tax Central Sales Tax Purchase Tax Luxury Tax Entry Tax (All forms) Entertainment Tax (not levied by the local bodies) Taxes on advertisements Taxes on lotteries, betting and gambling State cess and surcharge in so far as they relate to supply of goods or services 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Taxes not to be subsumed under GST
The following taxes shall not be subsumed under the GST are: Alcohol for human consumption – State Excise plus VAT. Electricity – Electricity duty. Real Estate – Stamp duty plus property taxes Petroleum Products – (to be included from the date to be notified by GSTC) Tobacco Products : double beating, liable to GST, but also CG’s power to levy excise duty. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Historical Background
In 2000, the CG set up a Committee under the chairmanship of Asim Das Gupta to design a model for GST. In July 2004, the Kelkar Task Force on the FRBM* Act, 2003, commented upon the Tax Structure in India as under: High Tariff: High import tariffs, excises and turnover tax on domestic goods and services have enormous cascading effects, leading to a distorted structure of production, consumption and exports. Need for shifting tax burden from production to consumption Pointed out distortions in tax system: The existing tax system introduces innumerable distortions, resulting in inefficient resource allocation and adversely impacting GDP growth. Political lobbying: Provide incentive to firms to engage in political lobbying for exemptions and favourable modifications in the tax schedule. *Fiscal Responsibility and Budget Management Act 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

3. In 2006, CG announced its intention to introduce GST by First Discussion Paper on GST in November, 2009 5. In June 2010, CG constituted three Working Groups on: Business Process related issues. Drafting of Central GST and model State GST legislations. Basic design of IT systems required for GST in general and IGST in particular *Fiscal Responsibility and Budget Management Act 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

On 22 March 2011, FM Shri Pranab Mukherjee introduced the 115th Constitution Amendment (GST) Bill, in Lok Sabha In September 2012 Vijay Kelkar, brought out a report on Road Map for Fiscal Consolidation.docx. 7. Introduced Constitution (122nd Amendment) Bill, 2014 on GST in Lok Sabha on December 19, 2014. 8. Passed by Lok Sabha by 2/3 majority on 6 May, 2015. 9. Passed by in Rajya Sabha on 03 August, 2016, and again by Lok Sabha on 08 August, 2016. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Various Models of GST in the World
. Sr. No GST Model Applicable to Countries 1 National GST Tax levied by Centre with provisions for revenue sharing with provinces/ States Applicable in: Australia/ China 2. State GST Tax levied by provinces/States Applicable in: USA 3. Concurrent dual GST Tax levied by Centre & State on both goods & services Applicable in: Brazil & Canada - "India“ 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Salient features of 101st Constitutional Amendment Act
Insertion of new Article 246A conferring simultaneous power to the Union and the State legislatures to make laws on GST. Power to levy Tax on interstate supplies (IGST) vested in Parliament: Apportionment of IGST: IGST shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the GST Council. Creation of a GST Council, which is a joint forum of the Centre and the States. This Council functions under the Chairmanship of the Union Finance Minister. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Salient features of 101st Constitutional Amendment, Act
The Centre will fully compensate States for loss of revenue arising on account of implementation of the GST for a period up to five years . All Goods and services, except alcoholic liquor for human consumption, will be brought under the purview of GST. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Salient features of 101st Constitutional Amendment Act
9. The States will have exclusive power to levy both Excise duty and State VAT on manufacture and sale of alcoholic liquors. Petroleum and petroleum products shall not be subject to the levy of GST till notified at a future date on the recommendation of the GST Council. The present taxes levied by the States and the Centre on petroleum and petroleum products, i.e., Sales Tax/VAT, CST and Excise duty, will continue to be levied in the interim period. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Salient features of 101st Constitutional Amendment
11. Both Centre and States will simultaneously levy GST across the value chain. The Centre would levy and collect Central GST, and States would levy and collect the State GSTon all transactions within a State. The Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supply of Goods and Services. There will be seamless flow of input tax credit from one State to another. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Salient features of 101st Constitutional Amendment
GST is a destination-based tax. All SGST on the final product will ordinarily accrue to the consuming State. CGST rates will be uniform across the Country. However, to give some fiscal autonomy to the States, there will a provision of a narrow tax band of 2% over and above the floor rates of SGST. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Exclusive Powers of the CG after GST
16. In the Seventh Schedule to the Constitution,— (a) in List I — Union List,— (i) for entry 84, the following entry shall be substituted, namely:— Duties of excise on the following goods manufactured or produced in India, namely:— Petroleum crude; High speed diesel; Motor spirit (commonly known as petrol); Natural gas; Aviation turbine fuel; and Tobacco and tobacco products. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Exclusive Powers of the States after GST
18. In List II — State List,— for entry 54, the following entry shall be substituted, namely:— “Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods”. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Utilization of Input Tax Credit
Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST paid on inputs may be used only for paying SGST In other words, the two streams of input tax credit (ITC) cannot be cross utilised, except in specified circumstances of inter-State supplies, for payment of IGST. The credit would be permitted to be utilized in the following manner: ITC of CGST allowed for payment of CGST; ITC of SGST allowed for payment of SGST; ITC of CGST allowed for payment of CGST & IGST in that order; ITC of SGST allowed for payment of SGST & IGST in that order; ITC of IGST allowed for payment of IGST, CGST & SGST in that order. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Utilization of Input Tax Credit
Accounts would be settled periodically between the Centre and the State to ensure that the credit of SGST used for payment of IGST is transferred by the Exporting State to the Centre. Similarly the IGST used for payment of SGST would be transferred by the Centre to the Importing State. The laws, regulations and procedures for levy and collection of CGST and SGST would be harmonized to the extent possible. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Constitution of GST Council
The President shall, within sixty days from the date of commencement of the Constitutional Amendment Act, by order, constitute a Council to be called the GST Council. This has already been constituted and it has held nine meetings The GST Council shall consist of the following members: The Union Finance Minister:- Chairperson; The Union Minister of State in charge of Revenue or Finance – Member The Minister in charge of Finance or Taxation or any other Minister nominated by each State Government Members. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Powers of the GST Council
3. The GST Council shall make recommendations to the Union and the States on — Levy of taxes: The tax, cess and surcharge, presently levied by the Union, the States and the local bodies, which may be subsumed in the Goods and Service Tax Recommending exemption: The goods and services that may be subjected to, or exempted from the goods and services tax. Recommending Model GST Laws: Model GST Laws, principles of levy, apportionment of IGST and the principles that govern the place of supply; 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Powers of the GST Council
Recommending Threshold Limits: The threshold limit of turnover below which goods and services may be exempted from goods and services tax; Recommending GST rates The rates including rates with bands of goods and services tax; Any special rate in case of natural calamity: Any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster; Special provision with respect to certain States: Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; Any other matter relating to the goods and services tax, as the Council may decide. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Quorum of the GST Council
Quorum: One half of the total number of Members of the GST Council shall constitute the quorum at its meetings. The GST Council shall determine the procedure in the performance of its functions. Every decision of the GST Council shall be taken by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely: The vote of the Central Government shall have a weightage of one-third of the total votes cast, and The votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Vacancy in GST Council 1. No act or proceedings of the GST Council shall be invalid merely by reason of— Any vacancy in, or any defect in, the constitution of the Council; or Any defect in the appointment of a person as a member of the Council; or Any procedural irregularity of the Council not affecting the merits of the case. 2. The GST Council may decide (by rules provide a framework) about the modalities to resolve disputes arising out of its recommendation. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Committees under GST A number of Committees were constituted to examine Business Processes under GST Regime The Reports on four business processes, viz. registration, return, payment and refunds have recently been put in public domain for comments and feedback of stakeholders. Interactive workshops for trade and industry are being conducted at various places for educating them. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Process of Registration under GST
Registration to be done within 30 days of the GST liability . PAN based 15 digits GSTN to be allotted. Gross Annual turnover all over the country will be considered for registration, or for compounding Scheme. Compulsory registration for dealer of inter state sale or reverse charge cases. Unique identification no. for UN Bodies and Govt. Deptt./ PSUs The concept of ISD to continue for services. Suo moto registration in Enforcement cases. Multiple registration in same state will be allowed for Business Verticals. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Process of Registration
The scheme of TRP and Facilitation Centres to be started. Compulsion to use DSC, in case reqd. by any other law. Application in GSTN to be submitted to concerned tax authority within 30 days. GSTN will communicate with applicant and concerned tax authority. Approval or Rejection to be done within 3 working days, otherwise it will be deemed approved by GSTN. Risk profiling of assessees to be done by tax authority and input in GSTN. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Process of Payment of GST
Online tax payments are required. Bank payments are restricted to Rs.10,000/- per challan. Challans to be generated from GSTN which will have unique Common Portal identification no. (CPIN). CPIN will remain valid for seven working days. The system will be integrated with RBI system. RBI will act as clearing house for Govts. Cheque bouncing – System will bar such assessees from this facility. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Chapter IX: Sections 35 to 37 Payment of Tax under GST
Electronic Cash Ledger Amount deposited in Cash credited, may be used for making payment towards tax interest, penalty, fee or Any amount balance after payment may be refunded Electronic Credit Ledger Input tax credit shall be credited here. This may be used for making payment towards tax payable Balance may be refunded only in case of exports/rate of output tax is less than that of input tax. . 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Process of Refund GSTN to be integrated with Customs department. Refund application to be filed online. Refund application to be made within time limit. (One year as present). Refund to be processed in a specified time limit. Stress on online verification of information. Pre and post audit of refunds to be carried out depending on amounts. Provision of interest on delay in payment of refund. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Goods and Service Tax Network
GSTN is a private company constituted under Section 25 of the Companies Act, 1956 has been set up by the Government. GSTN would provide four front end services, namely (i) registration, (ii) payment, (iii) refunds and (iv) return to taxpayers. It will also assist some States with the development of back end modules. GSTN has already appointed M/s Infosys as Management Service Provider at a total project cost of around Rs 1,380 crore for a period of five years. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Chapter VIII Returns Taxable persons: Central Government P. 1
P. 3 etc, getting regis-tration, filing returns, Goods and Service Tax Network Central Government State Governments 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Revenue Neutral Rate The term revenue neutral rate (RNR) will refer to that single rate, which preserves revenue at desired (current) levels. In practice, there will be a structure of rates, but for the sake of analytical clarity and precision, it is appropriate to think of the RNR as a single rate. What is RNR?: RNR is a given single rate that gets converted into a whole rate structure, depending on policy choices about exemptions, what commodities to charge at a lower rate (if at all), and what to charge at a very high rate. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Revenue Neutral Rate The RNR should be distinguished from the “standard” rate. Standard rate is defined as that rate in a GST regime, which is applied to all goods and services whose taxation is not explicitly specified. The majority of the base (i.e., majority of goods and services) will be taxed at the standard rate, although this is not always true, and indeed it is not true for the states under the current regime. Against this background, the Dr Arvind Subramanian Committee drew a few important conclusions. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Revenue Neutral Rate Identifying the exact RNR depends on a number of assumptions and imponderables; therefore, this task is as much soft judgement as hard science; and finally also because the prerogative of deciding the precise numbers is that of the future GST Council, this Committee has chosen to recommend a range for the RNR rather than a specific rate. For the same reason, the Committee has decided to recommend not one but a few conditional rate structures that depend on policy choices made on exemptions, and the taxation of certain commodities such as precious metals. The summary of recommended options is provided in the next slide. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Summary of Recommended Rate Options (in percent) Both for Central and State Governments (Arvind Subramanian Committee Report) . 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Factors in determining RNR
Sin/demerit rate be fixed at about 40 percent (Centre plus states) and apply to luxury cars, aerated beverages, paan masala, and tobacco and tobacco products (for the states). Choices that the GST Council makes regarding exemptions/ low taxation (for example, on gold and precious metals, and area-based exemptions) will be critical. The more the exemptions that are retained, the higher will be the standard rate. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Factors in determining RNR
There is no getting away from a simple and powerful reality: the broader the scope of exemptions, the less effective the GST will be. For example, if precious metals continues to enjoy highly concessional rates, the rest of the economy will have to pay in the form of higher rates on other goods, including essential ones. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Benefits of GST to economy
Uniformity in tax laws/rates: The uniformity in tax rates and procedures across the country leading to various benefits for the economy. Unified market - The amalgamation of various taxes into one will simplify the procedure and help in evolution of a common market at national level. Increase in tax revenue is projected due to better compliance and broader tax base Increase in exports due to cost effective production The burden of tax on goods is expected to fall under GST, leading to benefits to the consumers The GDP is predicted to grow in the range of 0.9 – 1.7 percent annually 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

GST: Benefits to Tax Payers
Reduction in multiplicity of taxes. Mitigation of cascading/double taxation. More efficient neutralization of taxes especially for exports. Development of common national market. Simpler tax regime. Fewer rates and exemptions. Conceptual clarity(Goods vs. Services). 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

GST: Benefits to Government
Simpler Tax system. Broadening of Tax base. Improved compliance & revenue collections (tax booster). Efficient use of resources 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Road ahead to GST: Milestones
Passed of 101st Constitutional Amendment by Rajya Sabha by 2/3rd majority on 03 August, 2016. Already ratified by all State Legislatures except Jammu and Kashmir, assented to by President of India and notified. GST Council constituted by the President GST Council has recommended Model GST Law and procedure and passed in Parliament/ State legislatures Notification of rules and forms. Operation of GSTN. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Industry’s Expectations from GST
Gearing up Central and States for GST: Industry’s expectation is gearing up the Central and State Govts for implementation of GST because it will facilitate smooth introduction and implementation of GST and economic growth. Low compliance cost Simple business processes Less requirement of automation initially Minimal ITC refund cases Seamless flow of input credit Seamless flow of information between, supplier, buyer and tax administration 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Industry’s Expectations from GST
8. Automation of process by way of e-registrations, e-returns, e-payment No requirement for verifications during interstate movement of Goods Zero rating of exports Administrative efficiency in case of assessment and adjudication Ease of compliance Self-policing 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

GST: Impact Areas for Businesses
Greater clarity on pricing, costing, margins Supply-chain management Change in IT Systems Treatment of tax incentives Treatment of excluded sectors Transaction issues: increase in formal economy Tax compliance 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

GST: Emerging Role of Professionals
Tracking GST development Review of draft legislation and impact analysis Industry Consultation for improvement in business process Review of final legislation and impact analysis Implementation assistance: Facilitate (i) record keeping, (ii) filing return, (iii) assessment (iv) appearance before tax authorities, (v) appeals etc Pre and Post implementation support Tax Planning Departmental Audit. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

GST: Emerging Role of professionals
Tracking GST development Review of draft legislation and impact analysis Industry Consultation for improvement in business process Review of final legislation and impact analysis Implementation assistance: Facilitate (i) record keeping, (ii) filing return, (iii) assessment (iv) appearance before tax authorities, (v) appeals etc Pre and Post implementation support Tax Planning Departmental Audit. 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

Thank you very much. R.K. Khurana Mobile Tel (o11) 1/29/2018 R.K. Khurana, FCS, FCMA, EMIB, LLB, Advocate

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