1. CENTRAL BOARD OF EXCISE & CUSTOMS DIRECTORATE GENERAL OF SYSTEMS & DATA MANAGEMENT 1 www.icegate.gov.inwww.cbec.gov.in Annual Conference of Chief Commissioners & Director-Generals IT Infrastructure for GST- GSTN June 4 th, 2012 CENTRAL BOARD OF EXCISE & CUSTOMS

2. Goods & Services Tax Network: Overview and Developments so far...

3. 3 GST Project - Features IT for GST is a unique and complex initiative Substantial impact on the structure & functions of Tax Administrations both at the Centre and States Multiple Stakeholders and different stages of e-readiness of Tax Administrations

4. GST Discussion Hierarchy Empowered Committee of State Finance Ministers Ministry of Finance Department of Revenue, CBEC, DoS Joint Working Group To layout the roadmap for GST implementation Sub Working Group – I Business Process Sub Working Group – II Legal Sub Working Group – III IT Empowered Group on IT Infra. for GST Centre and States NSDL States Other Stakeholders Centre GST Pilot

5. Key considerations for GST Implementation Tax Administration autonomy - Statutory functions to remain with the Centre and States A Common Shared Infrastructure cross linking various tax systems Migration Strategy and Implementation required for all States and Centre with PAN as the common identifier Standardization & streamlining of Business Processes Risk Management to drive Audit and Enforcement

6. Chronology of Key Events EventsDates TAGUP constituted inter alia to give recommendations on IT for GST26-Mar-2010 Empowered Group in IT Infrastructure for GST (EG) constituted26-Jul-2010 TAGUP Report submitted31-Jan-2011 1 st to 7 th EG Meeting - Recommendations on GSTN SPV finalized 2-Aug-2010 to 8-Aug-2011 In-principle approval to GSTN SPV Recommendations by FM23-Jun-2011 In-principle approval to EG Recommendations on GSTN SPV by EC19-Aug-2011 EG Recommendations on GSTN SPV endorsed by EC14-Oct-2011 Final approval on GSTN SPV Recommendations by FM1-Dec-2011 Cabinet Approval on formation of Special Purpose Vehicle (SPV) to be called Goods and Services Tax Network (GSTN) 12-Apr-2012

7. Role of GSTN SPV

8. GST Common Portal Taxpayer files through a standardized Taxpayer Interface Common GST Portal links the taxpayer with the varied systems of the tax authorities Standardization and Automation of processes and documents Facilitate common Registration, Return filing and Payment of taxes Uniformity of Tax administration by way of standardized processes and formats Taxpayer Interface Common GST Portal Tax Administration System GST Business Rules Engine Standardized formats

9. Undertake ‘As-Is’ Study of current IT infrastructure across Tax Authorities Development and Testing of systems for Dealer Registration, Returns & Payment Reconciliation of Returns with Bank payments Correlating Input Tax Credit (ITC) claims MIS reports Undertake migration of existing dealer master data of Centre and States/ UTs to PAN based formats for transition to GST Prepare a Detailed Project Report (DPR) for implementation of GST Common Portal GST Pilot Project - Scope

10. Interim reports of ‘As-Is’ and Gap Analysis for Centre and States/ UTs prepared Registration, Returns and Payments functionality developed & under testing Technical Solution Architecture for GST Common Portal being finalized System Interface between GST Pilot Portal and ACES successfully tested with sample files Workshop conducted for selected Central Excise Commissionerates GST Pilot Project - Update

11. GSTN SPV Central Govt. State & UT Govts. Private Co. - 1 Private Co. - 5 Private Co. - 4 Private Co. - 2 Private Co. - 3 49% Government Equity 51% Non-government Equity* Not for Profit (Section 25) Company Non-Government Private Limited Company 24.5% 11% 10% GSTN SPV *No single Private institution to hold more than 10% equity One institution may hold maximum of 21% equity Strategic Control to remain with Government

12. Strategic Control Block A balanced/ judicious use of the strategic control powers of the Government essential for effective operations of and service delivery by GSTN SPV Strategic Control Block

13. Board of Directors 14 Members Governing Board Chairman (Govt. Nominated) CEO

14. Subject to Policy Enablement Pre-GST Services offered by GSTN SPV Services related to Common Portal Common Registration for States & Centre Common Tax Payment Gateway Tax Payer profiling utility Common Return submission Common CST Return and tracking of Interstate Trade Services related to building GST Eco-system Training and Knowledge Management Interface Development Developing State Systems Services on Demand Outreach – Research & Survey

15. Impact of GST on CBEC - All India Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN

16. PREVIOUS Maharashtra * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

17. Delhi PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

18. Gujarat PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

19. Karnataka PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

20. Assam PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

21. Orissa PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

22. West Bengal PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

23. Tamil Nadu PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

24. Andhra Pradesh PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

25. Kerala PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

26. Bihar PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

27. Goa PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

28. Meghalaya PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

29. Himachal Pradesh PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

30. Uttar Pradesh PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

31. Chattisgarh PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

32. Madhya Pradesh PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

33. Puducherry PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

34. Daman & Diu PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

35. Dadar & Nagar Haveli PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

36. Manipur PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

37. Tripura PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

38. Sikkim PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

39. Uttrakhand PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

40. Haryana PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

41. Punjab PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

42. Chandigarh PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

43. Mizoram PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

44. Arunachal Pradesh PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

45. Jharkhand PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

46. Rajasthan PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

47. Nagaland PREVIOUS * Map not to scale and for representation purpose only Dealers regd. With Centre having structurally valid PAN Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN Maharashtra Kerala Tamil Nadu Jammu &Kashmir HP Rajasthan Gujarat Karnataka Kerala CHH Sikkim Arunachal Pradesh Pondicherry TN WB BiH JHD Uttarakhand UP MP Maharashtra AP Orissa Assam Nagaland Manipur Mizoram Meghalaya Tripura Goa Daman & Diu Dadra Lakshadweep Delhi Punjab Haryana Chandigargh Andaman & Nicobar Island NEXT

48. Recent Budgetary Changes vis-à-vis GST EST Registration Form - Common Registration Form for Central Excise and Service Tax 1 EST Return Form – Common Return Form for Central Excise and Service Tax 2 EST Registration Form GST Registration Form* Up to 95% of common data fields present EST Return Form GST Return Form* Variations in a.Level of granularity b.Input Tax Credit Matching * Based on Business Process deliberations until August 2011 at Sub-working Group – I

49. Input Tax Credit (ITC) Matching PurchasesSales EST Return Form Aggregate Level Tax Payer

50. Input Tax Credit (ITC) Matching PurchasesSales GST Return Form Dealer Level 1 2 3 n 1 2 3 n Tax Payer

51. Enables fund settlement for inter- State transactions under IGST Model* Identification of ―Non-reported & un-reconciled transactions ―Non-Compliant Tax Payers Data Analysis tools can be built for detecting possible tax evasion and fraud instances Advantages of Dealer/ Invoice level detailing * IGST Model as provided in ‘First Discussion Paper on GST’ issued by Empowered committee of State Finance Ministers

52. Active association of Central Excise and Service Tax Commissionerates in the GST Pilot project Alignment of EST Forms with GST Forms Organizational changes to manage the expanded tax base Introduce Risk management techniques for enhanced compliance Use Taxpayer Profiling Utility for plugging tax evasion Way Forward

53. Thank You