Author: admin_gst

The Goa Goods and Services Tax (Tenth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(25)/3639 Dated:- 2-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(25)/3639
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 18th day of October, 2017.
2. In the Goa Goods and Services Tax Rules, 2017.

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l be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
“;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by

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Regarding notifying certain goods at the tax rate 2.5 percent under UP-GST Act w.e.f. 18 Oct 2017
NI.-2-1635/XI-9(47)/17 Dated:- 2-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
KA.NI.-2-1635/XI-9(47)/17-U.P.Act- 1-2017-Order-(69)-2017
Lucknow : Dated : November, 02, 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017). the Governor on the recommendations of the Council, is pleased to hereby notify the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column

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to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case may be, may allow in this regard.
Explanation –
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and

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Seeks to extend the due date for submission of details in FORM GST-ITC-04
25/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 25/2017
CCT's Ref No. A(1)/135/2017,
Dt. 02-11-2017
In pursuance of section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and sub-rule (3) of rule 45 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of Sta

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Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
05/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 05/2017-Puducherry GST
Subject : Extension of time-limit for intimation of details of stock held on the date preceding

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Extension of time-limit for submitting application in FORM GST REG-26.
06/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 06/2017-Puducherry GST
Subject : Extension of time-limit for submitting application in FORM GST REG-26.
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Puducherry Goods and Services

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Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017
07/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 07/2017-Puducherry GST
Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods a

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Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017.
08/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 08/2017-Puducherry GST
Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Good

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Extension of time limit for intimation of details of Stock held on the date preceding the date from which the option for composition levy in tax is exercised in Form GST CMP-03
26/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 26/2017
CCT's Ref No. A(1)/88/2017
Dt.02-11-2017
Sub:- Extension of time limit for intimation of details of Stock held on the date preceding the

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Extends the period for submitting electronically the application in the FORM GST REG–26 till 31st December 2017
27/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 27/2017
CCT's Ref No. A(1)/136/2017
Dt. 02 -11-2017
In exercise of the powers conferred by clause (b) of sub-rule (2) of Rule 24 of the Telangana Goods and Services Tax Rules, 2017 read with Section 168 of th

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Extends the period for submitting the declaration in FORM GST TRAN-1 till 30th November, 2017
28/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 28/2017
CCT's Ref No. A(1)/120/2017
Dt. 02-11-2017
In exercise of the powers conferred by Rule 117 of the Telangana Goods and Services Tax Rules, 2017 read with Section 168 of the Telangana Goods and Services Tax Act, 2017, and

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GST will further boost India's ranking in 'ease of doing
GST
Dated:- 1-11-2017

New Delhi, Oct 31 (PTI) With the improvement in India's ranking in the World Bank's 'ease of doing business' report to 100th position, bankers and experts today expressed hope that implementation of the GST will strengthen the country's position in the future.
"Going forward, GST's incorporation in next year's assessment will provide another significant leap in doing- business rankings for India," Yes Bank managing director Rana Kapoor said in a statement.
It is to be noted that the latest Ease of Doing Business report by the World Bank released today did not take into consideration the implementation of Goods

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National Aviation Co. of India Ltd. Versus Commissioner of GST & Central Excise, Chennai South
Service Tax
2017 (11) TMI 256 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-11-2017
ST/Misc. /40999/2017 and ST/54/2008 – Final Order No. 42514 / 2017
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri P. Ravindran, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
Per Bench
The appellants are engaged in the business of providing services in relation to transport of goods and passengers by airport services etc. They have been rendering both taxable as well as exempted services during the period of dispute from September 2004

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ant, the adjudication authority vide the impugned order confirmed recovery of the alleged excess utilization of credit amounting to Rs. 58,06,851/- along with interest liability thereof. Aggrieved the appellants are before this forum.
2. Today, when the matter came up for hearing, ld.counsel Shri P. Ravindran submits that it is not the case that they had utilized more than 20% of the credit eligible to them for the period September 2004 to March 2005. However, during such period, the tax liability on the taxable output services were discharged by them through cash and the eligible 20% credit amount was not utilized that period. Such quantum of earned credit not utilized earlier was subsequently utilized by them for discharge of tax liabili

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e is entitled to utilize the CENVAT credit to the extent of 20% and that it has not disputed that they had utilized credit more than the permissible limit. The adjudicating authority has also observed that “the credits that were not utilized as on 31.3.2005 will not lapse and the assessee can utilize the CENVAT credit towards future payment of service tax”. We are unable to fathom having reached such a conclusion the adjudicating authority then takes a U turn holds that such utilization is on the restrictions imposed under Rule 6(3) of the CENVAT Credit Rules as was in force during the material time. However, a perusal of Rule 6(3)(c) indicates that there is no such restriction that 20% credit earned should be utilized within a particular p

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The Maharashtra Goods and Services Tax (Eleventh Amendment) Rules, 2017.
51/2017-State Tax Dated:- 1-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 1st November 2017
NOTIFICATION
Notification No. 51/2017- State Tax
No. MGST. 1017/CR.195/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Maharashtra Goods and Services Tax (Eleventh Amendment) R

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wing provisos shall be inserted, namely :-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs :
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely :-
“Prov

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3.
ERTS(T) 65/2017/Pt/031 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 01st Nov, 2017.
No. ERTS(T) 65/2017/Pt/31 – Ln exercise of the powers conferred by the second proviso to sub-section (1) of Section 37, first proviso to sub-section (2) of Section 38 and sub-section (6) of Section 39 read with Section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as t

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3 – for the month of August, 2017.
ERTS(T) 65/2017/Pt/030 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 1st Nov, 2017.
No. ERTS(T) 65/2017/Pt/30 -In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37, first proviso to sub-section (2) of Section 38 and sub-section (6) of Section 39 read with Section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishi

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d crore rupees
Upto 10th October, 2017
GSTR-2
All
Upto 31st October, 2017
GSTR-3
All
Upto 10th November, 2017
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
(2) The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
Sd/-
P.W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 65/2017

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Last Date for filing of return in FORM GSTR-3B
ERTS(T) 65/2017/Pt/028 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 1st Nov, 2017.
No. ERTS(T) 65/2017/Pt/28.- In exercise of the powers conferred by Section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of t

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Waiver the late fee payable return in FORM GSTR-3B for the month of July, 2017.
ERTS(T) 65/2017/Pt/024 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 1st Nov, 2017.
No. ERTS (T) 65/2017/Pt/24 – In exercise of the powers conferred by Section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya

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The Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017.
51/2017-State Tax Dated:- 1-11-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 51/2017-State Tax
Dated the 1St November, 2017.
No. (GHN-117)/GSTR-2017(13).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from 28th day of

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he details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-I for the said tax period.”,
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax

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Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4
S.O.077/P.A.5/2017/Ss. 39 and 168/2017 Dated:- 1-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 1st November, 2017
No.S.O. 77/P.A.5/2017/Ss. 39 and 168/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Punjab Goods and S

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Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017
S.O.078/P.A.5/2017/Ss.39 and 168/2017 Dated:- 1-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 1st November, 2017
No.S.O.78/P.A.5/2017/Ss.39 and 168/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section

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Extends the time limit for making a declaration, in FORM GST ITC-01
S.O.079/P.A.5/2017/S.168/2017 Dated:- 1-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 1st November, 2017
No. S.O. 79/P.A.5/2017/S.168/2017.- In pursuance of section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter referred to as the said Act) and clause (b)

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6
S.O.081/P.A.5/2017/Ss. 39 and 168/2017 Dated:- 1-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 1st November, 2017
No. S.O. 81 /P.A.5/2017/Ss. 39 and 168/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Punjab Good

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The Punjab Goods and Services Tax (Fifth Amendment) Rules, 2017.
G.S.R.054/P.A.5/2017/S.164/Amd.(5)/2017 Dated:- 1-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 1st November, 2017
No. G.S.R.54/P.A.5/2017/S.164/Amd.(5)/2017.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
(1) These rules may be called th

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CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”.
3. In the said rules, after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is suppl

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M GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”
6. In the said rules, in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted.
7. In the said rules, in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ

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Corrigendum in RGST Notification F.12(46)FD/Tax/2017-Pt-I-56 dated 30/06/2017.
F.12(56)FD/Tax/2017-Pt.-III-130 Dated:- 1-11-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
CORRIGENDUM
Jaipur, dated: November 01, 2017
No. F.12(56)FD/Tax/2017-Pt.-III-130:-The English version of this Department's Notification No. F. 12(46) FD/Tax/2017-Pt-I-56 dated 30th June, 2017 shall be read with the following correc

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GSTN COMMON PORTAL – SALIENT FEATURES (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 31-10-2017

Services undertaken on common GST portal
The GSTN common portal can be accessed over internet by taxpayers including their consultants (CAs, advocates etc.). Departmental officers can access the same over intranet. The common web portal will provide services in relation to all GST related services such as –
* Tax payer registration (New, surrender, cancellation, etc.);
* Invoices upload, auto-drafting of Purchase register of buyer, Periodic GST Returns filing;
* Tax payment including integration with agency banks;
* ITC and Cash Ledger and Liability Register;
* MIS reporting for tax payers, tax officials and other stakeholders;
* BI Analytics for tax officials.
Functions which can be carried out by tax officers using GST common portal
Tax officers can use the GSTN system for the following back-end functions :
* Approval/rejection

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taxpayers to enable them to compile invoice data in the same and generate files which can then be uploaded on GST portal. This will be an offline tool which can be used to input/capture invoice data without being online and then generate final files in compatible format for uploading to GST portal.
Interface System between GSTN and the States/CBEC
In GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, assessment of return, conducting investigation and audit etc.) shall be conducted by the tax authorities of States and Central governments.
Thus, the GST Portal services are being provided by GSTN and the backend modules is developed by states and Central Government themselves.
GST Suvidha Provider (GSP) under the GSTN system
GST System has provided a GST portal for taxpayers to access the GST System and

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n eco-system of third party service providers, who have access to GST System and capability to develop such applications. These service providers have been given a generic name, GST Suvidha Providers or GSP.
GSTN will be providing separate user ID and Password to GST Practitioner to enable them to work on behalf of their clients without asking for their user ID and passwords. They will be able to do all the work on behalf of taxpayers as allowed under GST law.
Role of GST Suvidha Providers (GSP)
GSP is developing applications having features like return filing, reconciliation of purchase register data with auto populated data for acceptance / rejection / Modification, dashboards for taxpayers for quick monitoring of GST compliance activities. they may also provide role based access to divide various GST related activities like uploading invoice, filing returns etc., among different set of users inside a company (medium or large companies will need it), Applications for Tax Professio

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System will only provide one user-id/password for GST system access. An application having role based access and different view for different branches will be needed.
* A company registered in multiple States require unified view of all branches in one screen.
* GST professionals need some specific applications to manage and undertake GST compliance activities for their client Taxpayers from one dashboard, etc.
Above are just a few illustrations. There are many more requirements of different sets of Tax payers. These requirements of taxpayers are met by GSPs.
Change of GST practitioner
A taxpayer may choose a different GST Practitioner by simply unselecting the previous one and then choosing a new GST Practitioner on the GST portal.
Security measures of GSTN
GST Systems project has incorporated state of art security framework for data and service security. Besides high end firewalls, intrusion detection, data encryption at rest as well as in motion, complete audit trail, t

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