Author: admin_gst

Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act.
Circular No. 01/2017 TNGST Dated:- 11-8-2017 Tamil Nadu SGST
GST – States
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES DEPARTMENT
Ezhilagam, Chepauk, Chennai 5
Circular No. 01/2017 TNGST
(Re 085/2016 Taxation A1)
Dated: 11-08-2017
Subject: Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act.
1. The Tamil Nadu Goods and Services Tax Act, the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017, have come into force with effect from 1st July 2017.
2. Section 16(3) of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the “IGST Act”) provides that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:-
(a) he may supply goods or se

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egrated tax, for furnishing a Letter of Undertaking in place of a Bond.
4. Whereas rule 96-A of the Central Goods and Services Tax Rules, 2017 provides that refund of integrated tax paid on export of goods or services can be availed by submission of bond or Letter of Undertaking in Form GST RFD-011.
5. Any registered persons availing the option to supply goods or services for export without payment of integrated tax is required to furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of,-
(a) Fifteen days after the expiry of three months from the date of issue of invocie tor export, if the goods are not exported out of India: or
(b) Fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of invoice for export, if the payment of such

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the exporter. The exporter is at liberty to furnish the bond/LUT before the Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of tax payers to respective authority is implemented. However, if in a State, the Commissioner of State Tax so directs, by a general instruction, to exporter, the Bond/LUT in all cases be accepted by Central Tax officer till such time the said administrative mecahnism is implemented, Central Tax officers are directed to take every step to facilate the exporters.
8. It is relevant to note that section 4 of Integrated Goods and Services Tax Act, 2017 provides that the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of the Integrated Goods and Services Tax Act, 2017 and Notification No. 4/2017 – Integrated Tax, dated the 28th June, 2017 provides that the Central Goods and Services Tax Rules, 2017, for

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the administrative mechanism for assignment of tax payers to respective authorities is implemented.
10. The following registered person shall be eligible for submission of Letter of Undertaking in place of a bond (vide Notification No. 16/2017 Central Tax, dated 07-07-2017):-
(a) a status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-2020; or
(b) who has received the due foreign inward remittances amounting to a minimum of 100% of the export turnover, which should not be less than one crore rupees, in the preceding financial year, and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
11. The Letter of Undertaking shall be furnished in duplicate for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017

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The Commissioner, GST (East), Cr Building, I.P. Estate, New Delhi Versus Vimla Rolling Mills Pvt. Ltd., Rohit Agarwal
Central Excise
2017 (8) TMI 1170 – DELHI HIGH COURT – 2017 (358) E.L.T. 143 (Del.)
DELHI HIGH COURT – HC
Dated:- 11-8-2017
CEAC No. 21/2017 & CM APPL 28675/2017 AND CEAC No. 23/2017 & CM APPL 28677/2017
Central Excise
S. MURALIDHAR & PRATHIBA M. SINGH JJ
Appellant Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Namrata Bharti, Advocate  
Respondent Through: None
O R D E R
1. These two appeals by the Commissioner, GST Delhi (East), New Delhi ('Department') under Section 35G of the Central Excise Act, 1944  ('CE Act') are directed against a common final order dated 28th Decembe

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e Notice ('SCN') was issued to the Respondents. By the order in original dated 27th March, 2009 passed by the CCE a demand of Rs. 4,34,73,449.87/- was confirmed. Apart from this, penalty and interest was also levied.
4. Aggrieved by the above adjudication order, both the Respondents filed their respective appeals before the CESTAT which were allowed by the common impugned order dated 26th December, 2016.
5. The Court has heard the submissions of Mr. Harpreet Singh, Senior Standing Counsel for the Department, and has perused the orders of the CCE as well as the CESTAT.  
6. It is seen that, during the course of investigation, three slips were found in File 27 of the seized records. The contents of slips No. 2 and 3 were relied upon t

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d in File 25 of the seized records was concerned, reliance is placed by the Department on the statements recorded of one Mr. Gopal Krishnan as well as Mr. S. K. Chopra. The CESTAT found that the explanation given by these two deponents was contradictory in terms of the figures and other particulars and, therefore, was unreliable.  
9. The view taken by the CESTAT on an appreciation of the evidence, in the facts and circumstances of the case, cannot be said to be improbable. Mr. Harpreet Singh was unable to persuade the Court to hold that there was any perversity vitiating the said findings.  
10. The Court, therefore, is of the view that no substantial question of law arises for determination from the impugned common order of CE

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The Commissioner, GST (East), CR Building, I.P. Estate, New Delhi Versus M/s. Unitech Containers Pvt. Ltd.
Central Excise
2017 (8) TMI 1171 – DELHI HIGH COURT – 2017 (358) E.L.T. 99 (Del.)
DELHI HIGH COURT – HC
Dated:- 11-8-2017
CEAC No. 22/2017 & CM APPL 28676/2017
Central Excise
S. MURALIDHAR & PRATHIBA M. SINGH JJ.
Appellant Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Namrata Bharti, Advocate
Respondent Through: None
O R D E R
1. This appeal by the Commissioner, GST Delhi (East), New Delhi ('Department') under Section 35G of the Central Excise Act, 1944 ('CE Act') is directed against a common final order dated 17th February, 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal ('

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spondent and three of its directors, no SCN was issued to the dummy units. The demand raised in the SCN was confirmed by the impugned order of the CCE dated 27th February, 2009.
4. One of the points urged by the Respondent before the CESTAT was that the turnover of the four dummy units i.e. Unichem Engineering (P) Ltd., Anant Packaging, Akriti Packaging and Universal Offsets, was sought to be added to the turnover of the Respondent to arrive at the eligible amount for the 'Small Scale Industry' exemption. It was claimed that each of the four units have independent existence as private limited companies or partnerships. Two of them were stated to be existing even prior to the incorporation of the Respondent. It is argued that, without issui

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Seeks to introduce date for filing of GSTR-3B for months of July and August.
Tax/4(53)/GST-NOTN/2016/01 Dated:- 11-8-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 11th August, 2017
No. Tax/4(53)/GST-NOTN/2016/1:- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017, read with section 168 of the Manipur Goods and Services Act, 2017 (3 of 2017

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Bill to Ship to
Query (Issue) Started By: – Aakarshan Gupta Dated:- 10-8-2017 Last Reply Date:- 26-9-2017 Goods and Services Tax – GST
Got 9 Replies
GST
We purchased goods from chennai and were delivered to our customer in delhi i.e. consignee, however 40% of goods were not accepted by our customer and were delivered to our place in punjab.
The bill from chennai supplier was in name of our firm.
Now the question is will i be able to book input gst and stock in my books of the material received by us in punjab on the basis of invoice received from chennai supplier? Are there any regulations to be followed in this case??
When the e way bill be applicable what steps would have to be followed then?
Reply By KASTURI SETHI:
The

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e Reply:
Thanks everyone for prompt reply.
Sir, we issued bill of only 60% to the consignee in delhi and rest of goods were delivered to our address in punjab on the same invoice of chennai supplier. We didn't face any issue. This might be wrong.
So how should we execute such transaction in future as this will happen in future also.
The delhi based person is reluctant to issue debit note or purchase bill to us for 40% amount.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,. You have changed your query. When 40 % goods are in your possession, why Delhi based person should issue debit note to you ? 40 % goods have not been entered into his books of accounts. Where are goods physically available at present ?
Reply By Aakarshan Gup

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REGISTRETION
Query (Issue) Started By: – VIJAYANT DUBEY Dated:- 10-8-2017 Last Reply Date:- 24-9-2017 Goods and Services Tax – GST
Got 18 Replies
GST
SIR MUJHE ARN NO. MIL GYA H AB MUJHE AAGE KYA KRNA HOGA JISSE MERA REGISTRETION PURA HO JAYE
Reply By KASTURI SETHI:
The Reply:
Wait for provisional registration certificate. It will be issued within a week. You will receive through your email ID.
Reply By Ganeshan Kalyani:
The Reply:
GST Provisional certificate appko mil jayega.
Reply By AshwaniKumar Sharma:
The Reply:
Sir,
I had applied for Fresh GST Registration on 01st August 2017. I have received my Temprarory ID and ARN Number but I have not received My GSTin Number User ID and Password.
Please advise me what should

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, APPLY HOGA KYA
Reply By VIJAYANT DUBEY:
The Reply:
OR AGAR RCM APPLY HOGA TO SERVICE PROVIDER KO KYA KRNA HOGA MATLAB KI GST TO RECRIVER HI PAID KREGA OR REC BI WHI KREGA LEKIN PROVIDER KO KYA KRNA HOGA INNVOICE OR RETURN KE LIYE
Reply By KASTURI SETHI:
The Reply:
'Manpower' is out of RCM w.e.f. 1.7.17 under GST regime.
Reply By VIJAYANT DUBEY:
The Reply:
LEKIN SIR REGISTRATION TO CIVIL CONTRACTOR KA LIYA HO OR USKA KAAM SIRF LABOUR SUPPLY KA H TAB
OR USKI PICHLI INCOME TAX RETURNS BI AS A CIVIL CONTRACTOR HI GYI HO TO
Reply By VIJAYANT DUBEY:
The Reply:
SIR WHEN A PERSON SUPPLY LABOUR POWER AS A LABOUR CONTRACTOR
TB BHI KYA WO RCM KE BAHAR HOGA
Reply By KASTURI SETHI:
The Reply:
Yes. Such supply of labour is also o

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on lena hoga kya
or agar usne lilya to igst fir kyo h
Reply By KASTURI SETHI:
The Reply:
You will have to apply for new registration in the State where you have supplied labour.
Reply By KASTURI SETHI:
The Reply:
Your registration in another State is additional and linked to Original registration. Additional is not basic. Hence IGST.
Reply By KASTURI SETHI:
The Reply:
I am of the view that Govt. should allow additional place of business in another State instead of additional registration. This provision is illogical and csuses problem to the assessee. Govt. revenue is safe if it is done so. No danger to ITC policy. I advise you raise voice by way of making representation to GST Council. This should be done through Association of In

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Basic concept of Taxable event (Levy), Quantification of tax, Collection of tax etc. – OLD
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Various Aspect of Taxability – Taxable event (Levy), Quantification of tax, Collection of tax etc.
 
A taxable event is that which on its occurrence creates the liability to tax, which liability does not exist at a later point of time. Even though the taxable event of a tax happens to be at a particular point of time, the levy and collection of such tax may be postponed, for administrative convenience, to a later date. – Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court] [two member bench]
 
In the Goodyear India Ltd. (supra), Apex Court ha

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on taxed does not voluntarily pay. ”
 
Though the decision of Supreme Court in the case of Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court]  was dissented by the 3 member bench in the case of,  Hotel Balaji Versus State of Andhra Pradesh [1992 (10) TMI 240 – SUPREME COURT OF INDIA], the basic principle as stated above was not touched upon.
 
Further, 3 member bench of apex court in the case of State of Kerala v. Alex George [2004 (11) TMI 104 – SUPREME Court] decided the issue following the principle of taxable event as decided in the case of Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court] [two member bench]
 
Also see an important Decision by 5 member bench

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Meeting of Regional Authorities of Directorate General of Foreign Trade to deliberate on the issues related to Mid-Term Review of the Foreign Trade Policy 2015-20 and GST
GST
Dated:- 10-8-2017

In order to take stock of the exports situation in the post GST regime, a meeting of all Regional Authorities of Directorate General of Foreign Trade (DGFT) and the SEZ Commissioners under the chairmanship of Director General of Foreign Trade, is being held on 10th and 11th August, 2017 in New Delhi.
Regional Authorities, which are interfacing with the exporter community, will deliberate and give specific suggestions on GST and Mid-Term review of Foreign Trade Policy (FTP) 2015-20. These include measures for boosting employment generati

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GST on Khadi products
GST
Dated:- 10-8-2017

Ministry of Micro, Small and Medium Enterprises (MSME) welcomes the introduction of GST. The entire Khadi & Village Industries (KVI) sector has been enjoying the benefit of tax exemption even under the pre-independence era. With the exemption to the SSI sector being drastically reduced from the existing ₹ 150 lakh to ₹ 20 lakh, the exemption cover enjoyed by many of the Khadi Institutions (KIs) has been removed. KIs are now mandated to obtain registration under GST and also pay GST on various Khadi products which is 5%. The products of the Village Industries sector were either taxed @ 0-14.30% before-GST and post-GST the same products attracts tax @ 12-28%, and the detail

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14%
28%
Auto-parts
14%
28%
Garage Equipment
14%
28%
Hand-made soap (3401)
0%
18%
Hand-made paper (4802)
0-4%
12%
Herbal Shampoo (3305)
5-12%
28%
Leather Products (suit-case/brief-case/other articles)
5-12%
28%
Agricultural, Horticultural or Forestry Machinery for Soil preparation
5%
12%
Harvesting or threshing machinery
0%
12%
All food mixes, sharbat, ready to eat packaged food
5%
18%
Hand operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
5%
18%
At present only Khadi yarn produced in Khadi sector is exempted, while other Khadi products attracts 5% GST. Ministry of MSME has approached Ministry of Finance to consider the sector for

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Pre-GST Rebate of State Levies Extended for Garments and Textiles Exports from July 1 to September 30, 2017.
Circulars
Customs
Continuation of pre-GST rates of Rebate of State Levies (RoSL) f

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Payment of GST against outward supplies of July'17
Query (Issue) Started By: – MohanLal tiwari Dated:- 10-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
As per yesterday's GSTN webinar, transitional credit will be available for July only after filing trans forms and not through GSTR-3b. Since GSTR-1 & 2 is not yet uploaded on GST portal, while consulting with the local GST authority, they are asking for payment of total payable GST of July in cash without adjusting ITC for the month and Cenvat carried forward.
Kindly advise for payment of GST for the month of July after adjusting ITC & cenvat.
Reply By PAWANKUMAR GARG:
The Reply:
AS PER LAW GST WOULD BE PAYABLE FOR THE MONTH OF JULY AND

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June & earlier. Do we have any other option except for going to court of justice.
Reply By MohanLal tiwari:
The Reply:
I do agree with opinion of Kalyani Ji but how far it is acceptable to deptt for utilizing ITC without filing of GSTR-1, 2 & 3..
Reply By KIRTIKUMAR PUROHIT:
The Reply:
I do agree with Mohanlal Tiwariji, but Due to non providing TRANS-1 in Common Portal By Authority its not fault of GST Reg. Person why we bare this but we are help less YOU CAN FILE PIL TO HIGH COURT TO GET OUR RIGHT.
Reply By Ramaswamy S:
The Reply:
Had discussed the issue with the AC of GST yesterday. Am told by the officer that they have taken up the matter with GST and he expects the clarification would come before filing GSTR 3B.
Regards
S,Ramasw

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Clarification on VAT vs. GST for Pre-July 1, 2017 Contracts: Determine Applicable Tax Based on Supply Timing.
Circulars
GST – States
Levy of VAT or GST on Supply of goods / works contract – w

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Switching Tax Schemes: Reverse ITC on Capital Goods for Up to 5 Years; No Credit on Older Inputs.
Notes
GST
Switching between the composition scheme and normal scheme of payment of tax – When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5 years, there is no limit on inputs held in stock – But when opted out from the composition scheme, credit cannot be availing on inputs and capital goods which are more than 1 years old.
TMI Updates – Highlights, q

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Transitioning to GST Composition Scheme: Determine ITC Reversal for Stock and Compliance with Regulations.
Notes
GST
Switching from normal payment of tax composition scheme – Whether the asse

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GST in case of 12AA of the Income tax Act, 1961
Query (Issue) Started By: – RameshBabu Kari Dated:- 10-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
An educational institution(Service recipient) registered u/s 12AA of the IT act, received the services in the form of seminor on training from the registerant of GST. In such case, Does institute registered u/s 12AA is liable to pay gst on the tax invoice raised by the service provider ?
Reply By KASTURI SETHI:
The Reply:
Under Notification No.12/17-Central Tax Rate dared 28.6.17 exemption from GST is to Service Provider registered under Section 12 AA of the Income Tax Act. Moreover, Commercial coaching or training service is not

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Assessee Switching from Composition to Normal Scheme Can Avail Input Tax Credit on Stock, Subject to GST Conditions.
Notes
GST
Switching from composition scheme to normal scheme of payment of

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Presentations on GST – Transitional Provisions
GST
Dated:- 10-8-2017

Presentations on GST – Transitional Provisions
=============
Document 1
UNITY
GOVERNMENT OF NAGALAND
TRANSITIONAL PROVISIONS
IN GST
INDIA
1
GENERAL PROVISIONS
SECTIONS
MIGRATION OF EXISTING TAX PAYERS
•
CENVAT/VAT Credit c/f in a return to be allowed as ITC
•
•
INDIA
[Sec.141]
[Sec. 142]
[Sec.143]
Un-availed CENVAT/VAT Credit on capital goods, not c/f in a return, to be allowed

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Presentations on GST – Payments
News and Press Release
Dated:- 10-8-2017

Presentations on GST – Payments
=============
Document 1
Payments
Designed and Developed by GSTN
Hv
Goods and Services Tax
CH
CH
き
KD
き
き
业
Payments
Module Objectives
After completing this module, you will learn to:
â–  Create a challan
â–  View a Saved Challan
â–  Use the Electronic Cash Ledger (ECL)
â– Make online payments using
➤ Internet Banking
➤ Credit/Debit Card
â–  Make payments using NEFT & RTGS
â–  Make Over the Counter payments at authorised bank
branches
Designed and Developed by GSTN
Slide 2
Payments
Some Highlights
No Limits on Online Payments
✓ Now make all your payments online
Designed and Developed by GSTN
Instant Updates
✓ Online payments updated in ledger
almost real time
100% Secure Transactions
✓ All transactions encrypted to protect
your details
Payment Receipt
✓ G

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ver the Counter
NEFT/RTGS
NOTE: All payments are deposited into the Electronic Cash Ledger & funds are utilized from it
when taxpayer makes payments for liabilities.
Slide 5
Payments
Designed and Developed by GSTN
Making Payments: Challans
â–  A GST challan can be defined as the specific format used for
making payments under the GST regime, e.g., depositing goods
& services tax, interest on overdue tax, penalties, & others
Single challan for SGST, CGST, &
IGST payments (including cess)
â–  Challan for making GST Payments
are generated online
â–  GST challans are created online
• Pre login mode – challan cannot be saved
• Post login mode – All saved challans are
available for up to 7 days
IGST
Integrated
Goods and
Services Tax
Challan
CGST
Central
Goods and
Services Tax
SGST
State Goods
and Services
Tax
Slide 6
Payments
Designed and Developed by GSTN
Payments: My Saved Challans
Before generation of Challan, it will be in My Sav

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Rules
Downloads
Designed and Developed by GSTN
Create Challan
Saved Challan Challan History
Challan Details
Tax (*)
Interest ()
Penalty (*)
Fees (*)
Other (*)
Total (*)
CGST(0001)
|
IGST(0002)
Cess(0003)
SGST(0004)
Total Challan Amount:
Rs.0
Total Challan Amount (In Words):
Rupees
Payment Modes
E-Payment
Over The Counter
NEFT/RTGS
Major Heads
Minor Heads
0
0
0
0
Payments
1
Creating a Challan (E-Payment)
Precondition: Valid GSTIN or Temporary ID
2
3
Designed and Developed by GSTN
Taxpayer logs into GST portal &
clicks 'Create Challan' in the
Payments section under the GST
Services menu
On the create challan screen,
Taxpayer enters challan
amount
Taxpayer selects E-payment
4
Taxpayer clicks on Generate
Challan & challan with unique
CPIN is generated
Slide 11
Payments
1
Designed and Developed by GSTN
Creating a Challan (NEFT/RTGS)
Precondition: Valid GSTIN or Temporary ID + Bank Name
2
Taxpayer logs into GST portal &
clicks 'Creat

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India
4
17010500000033
(
Signature
1. No change is allowed in the NEFT details by the customer or the originating bank. The transaction is liable to be
rejected in case of any change in the NEFT details data
2. This NEFT transaction should reach the destination bank by 23/12/2015(Date) till 16:00 hrs(Time). In case of
any delay, the NEFT transaction would be returned to the originating Account. It would be the responsibility of
the customer and the originating bank to ensure that the NEFT remittance reaches the beneficiary account well
before the expiry time and neither the GST Authorities nor Reserve Bank of India would be liable for any delay.
Slide 13
Payments
1
Designed and Developed by GSTN
Creating a Challan (Over the Counter)
Precondition: Valid GSTIN or Temporary ID + Bank Name
2
3
Taxpayer logs into GST portal &
clicks 'Create Challan' in the
Payments section under the GST
Services menu
On the create challan screen,
Taxpayer enters challan
amount
Taxp

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.000
Total Challan Amount (In words) Rupees Fifteen Thousands only
Select Mode of E-Payment
Preferred Banks
Net Banking
Credit/Debit Cards
PRINT
DOWNLOAD
MAKE PAYMENT
Unique Common Portal
Identification Number (CPIN)
Challan generation date
Challan expiration date
Mode of payment
Total challan amount
Slide 15
Payments
Payments: My Saved Challans
1
Taxpayer logs into GST portal & clicks
'My Saved Challans' in Payments
section under the GST Services menu
Goods and Services Tax
Dashboard Services
Registration Ledgers
Create Challan
Challan History
Link UTR
Notifications & Circulars â–¼ Acts & Rules
Downloads
Returns Payments User Services
My Saved Challans
Track Payment Status
Designed and Developed by GSTN
A+ A-
Kamath Foods Private Limited
Payments
Payments: My Saved Challans
2
3
Designed and Developed by GSTN
All challans created by the
taxpayer appear in descending
chronological order
Taxpayer edits (generate
during edit)/deletes desire

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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cted bank's website to
complete the transaction
5
Taxpayer can view, download,
& then print challan receipt
(CIN)
Taxpayer is directed back to
GST portal to the Payment
Summary Page
4
Taxpayer successfully makes
payment on bank's website
Slide 19
Payments
Online Payments: Credit/Debit Card
Designed and Developed by GSTN
Precondition 1: Challan with e-Payment has been generated
Precondition 2: Taxpayer has valid credit/debit card
Precondition 3: Challan should be valid at the time of tendering the
payment
Slide 20
Payments
1
Online Payments: Credit/Debit Card
2
Designed and Developed by GSTN
3
Taxpayer selected Credit/Debit
Card under modes of E-Payment
while generating challan
Taxpayer selects Payment
Gateway and clicks Make
Payment
Taxpayer is directed to the
payment gateway to complete
the transaction
9
5
4
Taxpayer can view, download,
& then print challan receipt
(CIN)
Taxpayer is directed back to
GST portal to the Payment
Summary Page
Ta

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For full text:-Visit the Source

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2
3
Taxpayer has selected OTC mode
for payment less than or equal to
INR 10,000
Taxpayer selects Cash, DD or Cheque
& selects the remitting bank where
payment will be made
Taxpayer clicks on generate
challan
9
5
4
Taxpayer can view, download,
& then print challan receipt
once bank updates GST on
success of payment
Taxpayer makes payment at
the bank via cash, Cheque or
DD
Taxpayer can view, download
& then print generated challan
Slide 24
Payments
Other Payment Methods: NEFT & RTGS
Designed and Developed by GSTN
Precondition 1: Taxpayer's selected NEFT/RTGS before generating challan
Precondition 2: Challan should be valid at the time of tendering the payment
Slide 25
Payments
1
Other Payment Methods: NEFT & RTGS
2
Taxpayer has selected NEFT/RTGS
mode for payment
Taxpayer enters all the details of
bank where payment will be made
before generating challan
9
5
3
Designed and Developed by GSTN
Taxpayer clicks on Generate
Challan
4
Taxpayer can vi

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Presentations on GST – Return
GST
Dated:- 10-8-2017

Presentations on GST – Return
=============
Document 1Returns for Taxpayers
Designed and Developed by GSTN
Hv
Goods and Services Tax
CH
CH
き
KD
き
き
业
Returns for Taxpayers
Some Highlights
Designed and Developed by GSTN
Single Interface
✓ One interface for all return filing
Easy filing through multiple
modes
Continuous Data of Invoices
& Instant Updates
Daily invoice Upload
B2B Credit Verification
✓ Suppliers & receivers required to
validate each others invoices for
seamless flow of credit
Revision of Earlier Declared
Entries
Slide 2
Returns for Taxpayers
Module Objectives
After completing this module, you will understand:
â–  Overview of Returns
â–  Creation & submission of the monthly GSTR 1 & GSTR 2
â–  Create GSTR 3
â–  Identify who files GSTR 4, GSTR 5, GSTR 6, GSTR 7 &
GSTR 8 and its periodicity
â–  Ledger
–
–
Electronic Cash Ledger (ECL)
Electronic Credit Ledger

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Plain text (Extract) only
For full text:-Visit the Source

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s calendar month
Page 5
Returns for Taxpayers
Designed and Developed by GSTN
GSTR 4, GSTR 5, & GSTR 6: Due Date for Filing
GSTR 4
18th of the month following
end of financial quarter
GSTR 5*
GSTR 6
20th of every month
13th of every month
*Important: For GSTR 5 non-resident taxable persons, final
return must be filed by the 20 th of the succeeding calendar
month or within 7 days of expiration of registration
whichever is earlier.
Please note: The tax period for the monthly deadlines is the previous calendar month
Page 6
Returns for Taxpayers
Designed and Developed by GSTN
GSTR 7, GSTR 8, & GSTR 9: Due Date for Filing
GSTR 7
GSTR 8
GSTR 9*
10th of every month
10th of every month
31st December
*For previous financial year
Please note: The tax period for the monthly deadlines is the previous calendar month
Page 7
Returns for Taxpayers
Who can file GST Returns?
Designed and Developed by GSTN
Taxpayer
Tax Practitioners
Page 8
Returns for Taxpayers
GST Portal
www.gst.gov.in
Where can I file m

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Plain text (Extract) only
For full text:-Visit the Source

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Slide 10
Returns for Taxpayers
Designed and Developed by GSTN
â– 
GSTR 1: Statement for Outward Supplies
In the GSTR 1, invoices are uploaded by the Supplier Taxpayer.
Invoice uploaded in GSTR 1 for a financial year can be modified before
filing of September GSTR 3 of next financial year or filing of annual
return, whichever is earlier.
E-commerce sales transactions are captured explicitly in GSTR 1.
B2B & B2C transactions are captured separately in GSTR 1.
Page 11
Returns for Taxpayers
Designed and Developed by GSTN
GSTR 1: Statement for Outward Supplies
A Supplier Taxpayer is required to prepare GSTR 1 wherein they will
report invoice level information.
GSTR 1 needs to be filed even if there is no business activity (i.e. Nil
Return) during the period of return.
Supplier Taxpayer will file return in electronic form only.
Invoices for IGST, CGST/SGST will be issued separately (in other words,
one invoice can't have IGST as well as SGST/CGST).
â–  An invoice can't have two diff

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Plain text (Extract) only
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to
next month's GSTR 2.
Accepted & Modified Invoices will flow to GSTR 2 & in case of Rejection
only an intimation will be sent to Taxpayer & Tax Officer.
Page 13
Returns for Taxpayers
Designed and Developed by GSTN
GSTR 2: Statement of Inward Supplies
Receiver Taxpayer can Add any missing invoices in the GSTR 2.
â–  GSTR 2 is editable until receiver taxpayer has acted upon all the
invoices received from all the supplier taxpayers (bulk
approval/rejection is possible in GSTR 2).
Receiver taxpayer may choose to not act upon one or more invoices
which will carry the 'pending' status & may be acted upon in
subsequent tax periods.
After executing all the necessary actions, receiver taxpayer can file
the GSTR 2.
GSTR 2 needs to be filed even if there is no business activity (i.e. Nil
Return) during the period of return. Receiver Taxpayer will file return
in electronic form only.
GSTR 2 can be filed only after 10th of the succeeding month. Why?
Page 14
Returns for Taxpayers
Designed and

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intimated
Page 16
Returns for Taxpayers
Designed and Developed by GSTN
GSTR 3: The Consolidated Monthly Return
Hi, I am Vishal & 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.
Page 17
Returns for Taxpayers
Designed and Developed by GSTN
GSTR 3: The Consolidated Monthly Return
Hi, I am Sumit, I run a transport agency. I
have drivers on contract from ABC Drivers
agency & I provide cab services for inter
and intra state travels.
I file GSTR 1 & GSTR 2 every month.
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
Page 18
Returns for Taxpayers
Designed and Developed by GSTN
GSTR 3: The Consolidated Monthly Return
Precondition – GSTR 1 & GSTR 2 must be filed success

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Plain text (Extract) only
For full text:-Visit the Source

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ed) digital
signature certificate (DSC) in case of Taxpayer for whom digital signing
is mandatory.
5. Taxpayer should have a valid Aadhar number with mobile number if they
opt for e-sign.
Page 21
Returns for Taxpayers
Designed and Developed by GSTN
Filing GSTR 1: Demonstration Using Application
Page 22
Returns for Taxpayers
Designed and Developed by GSTN
Filing GSTR 1: Demonstration Using Application – Business Rules
1. GSTR 1 for the current tax period cannot be filed if GSTR 3 is not filed
for the immediately preceding period.
2. GSTR 1 can be filed only after completion of the calendar month
except in the case of casual dealers
3. Interest will be calculated for taxpayers on be daily or monthly based
on final version of the law.
Page 23
Returns for Taxpayers
Designed and Developed by GSTN
Filing GSTR 2: Demonstration Using Application
Page 24
Returns for Taxpayers
Designed and Developed by GSTN
Filing GSTR 2: Demonstration Using Application – Preconditions
1. Taxpayer should be a re

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Plain text (Extract) only
For full text:-Visit the Source

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xpayers
Designed and Developed by GSTN
Filing GSTR 3: Demonstration Using Application – Preconditions
1. Taxpayer should be a registered taxpayer & have an Active GSTIN for the
given tax period.
2. Taxpayers should have valid login credentials (i.e., User ID and password)
3. Taxpayer should have an active (unexpired & unrevoked) digital signature
(DSC) in case of Taxpayer for whom digital signing is mandatory.
4. Taxpayer should have a valid Aadhaar number with mobile number if they
opts for e-sign.
5. GSTR 1 & GSTR 2 for the given period must be filed successfully
6. GSTR 3 relating to earlier periods should be filed
Page 27
Returns for Taxpayers
Designed and Developed by GSTN
Filing GSTR 3: Demonstration Using Application – Business Rules
1. Post generation of GSTR-3, the liability (tax/interest/late fees/penalty)
of the Taxpayer & ITC will be computed & updated in then Tax liability
Register & Electronic Credit Ledger.
2. If GSTR 3 is filed with Short/No Payment of liability, it wil

= = = = = = = =

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ributor (ISD)
3
GSTR 8
Annual Return
GSTR 10
Government Entities
GSTR 12
Final Returns
Track Return Status
Based on selected criteria,
system will display valid
returns filed during that period
View Mismatch Reports
Taxpayers' Interface
1
Taxpayer's Interface: Track Return Status
2
3
Designed and Developed by GSTN
Taxpayer logs into GST portal & clicks
'Track Return Status' in Returns
section under the Services menu
Search page (screenshot) will
allow taxpayer to search for
Return through Status, Filing
Period or ARN
Relevant result(s) are
displayed & taxpayer can
check the status
Home
Services
Notifications & Circulars
Acts & Rules
Downloads â–¾
Registration
GSTR 1
Ledgers
Returns
Outward supplies made by taxpayer
GSTR 3
Payments
User Services
GSTR 2
Inward supplies received by a taxpayer
GSTR 4
Quarterly return for compounding Taxpayer
GSTR 6
Return for Input Service Distributor (ISD)
Monthly return
GSTR 5
Periodic return by Non-Resident Foreign Taxpayer
GSTR 7
Return for Tax Ded

= = = = = = = =

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er is earlier
â– 
Cannot avail ITC on local procurement
Flow will be similar to GSTR 1 & so the GSTR 5 will auto populate GSTR
2A/4A/6A of Receiver Taxpayers
Page 32
Returns for Taxpayers
Designed and Developed by GSTN
â– 
GSTR 6: ISD Return
The Input Service Distributor is responsible for the distribution of Input Tax
Credit to various units of the same legal entity having different GSTINS
therefore, Taxpayer intending to distribute input services will be required
to take separate registration as an ISD
The ISD receives input service invoices on which it can avail ITC and then
distribute the same to various other locations based upon the consumption
of the services or any other method as the law may prescribe
â–  The GSTR 6 is auto populated from the draft GSTR 6A which is in turn auto
populated by GSTR 1/5
ISD can Accept, Amend, & Reject the entries in GSTR 6A & upon submission
of draft GSTR 6A, GSTR 6 will be created & subsequently filed
Page 33
Returns for Taxpayers
Des

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or E-commerce operators.
Current rate of TCS is @ 1%
Page 35
Ledger
Designed and Developed by GSTN
Electronic Cash Ledger
Electronic Cash Ledger is an e-Wallet for all your financial
transactions with the GST
It is updated in near real time
Electronic Cash Ledger captures all the details of amounts deposited
to the exchequer & utilization of such amounts for the payment of
tax liability, demand on account of mismatch, interest, penalties,
fees etc.
Deposits
+
Payments
+
Record Keeping
Slide 36
Ledger
Designed and Developed by GSTN
.
.
+
Electronic Cash Ledger
Cash Receipts (Credit)
IGST, CGST, SGST, Cess
Cash receipts using
Online/other mode
TDS
.
TCS
Liability Payments (Debit)
IGST, CGST, SGST, Cess
•
Tax
•
Interest
•
Penalty
•
Fee
•
Other Amounts
Slide 37
Ledger
Electronic Cash Ledger: Important Note
Designed and Developed by GSTN
Date of Deposit: The date on which taxpayer deposits funds into the
Electronic Cash Ledger
Date of Payment: The date on which

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Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Click on Electronic Cash Ledger
Input tax Credit
70,000
80,000
80,000
(Net Liability)/Net Credit
20,000
(15,000)
(15,000)
Liability other than Return
0
0
0
FILE RETURNS >
PAY TAX >
UTILIZE ITC / CASH >
Supplier
Summary for Current
Period
Receiver
Your Upcoming Events and Tasks Timeline >
Saved Forms
Received Show cause notice for
cancellation of Registration
from Commissioner, Bangalore
Slide 39
Ledger
Electronic Cash Ledger: Landing Page
Goods and Services Tax
Dashboard
Services â–¼
Notifications & Circulars â–¼ Acts & Rules â–¾
Downloads â–¼
Dashboard > Electronic Cash Ledger
Electronic Cash Ledger
Financial Year
2016-2017
Ledger Views
1. Summary Ledger
2. Detailed Ledger
Skip to Main Content
A+ A-
• GURVINDER SINGH KAM
→ English
GURVINDER SINGH KAMRA 05AOVPK3548L1ZB
Month
January
Cash Balance
* 12,22,30,027
About GST
Website Policies
Related Sites
Help
Contact Us
Designed and Developed by GSTN
Ledger Balance
Ledger Views
.
Summary View
Detailed View
Sli

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Plain text (Extract) only
For full text:-Visit the Source

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Services Tax
Dashboard
Services â–¼
Notifications & Circulars
Acts & Rules â–¾
Downloads â–¼
GURVINDER SINGH KAM
Dashboard Electronic Cash Ledger
Electronic Cash Ledger – Detailed
Select Period
From:
01/01/2017
To:
11/01/2017
Viewing Detailed Ledger details from 01/01/2017 to 11/01/2017
Debit No./ CIN
Date
20/12/2016
11/01/2017
Particulars
Debit
GURVINDER SING KAME
GO
English
SAC PK3548L1ZB
indicates mandatory fields
You can Download & Print the ledger anytime
openingBalance
Closing Palance
JUST (*)
CGST (*)
3,068
10,00,01,058
3,068
10,00,01,058
SGST (*)
2,22,25,901
2,22,25,901
Balance (*)
12,22,30,027
12,22,30,027
BACK
SAVE AS PDF
SAVE AS EXCEL
About GST
Website Policies
Related Sites
Help
Contact Us
Slide 42
Ledger
Designed and Developed by GSTN
Creation & Maintenance of Electronic Credit Ledger
â–  What is Electronic Credit Ledger?
.
The Electronic Credit Ledger is created by default when a
taxpayer successfully registers under the GST regime except for
those taxpaye

= = = = = = = =

Plain text (Extract) only
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Credit Ledger
Kamath Foods Private Limited
Saved Forms
Received Show cause notice for
cancellation of Registration from
Commissioner, Bangalore
Page 44
Ledger
Designed and Developed by GSTN
Creation & Maintenance of Electronic Credit Ledger
What happens when I click on Electronic Credit Ledger?
Landing page for Electronic Credit Ledger will be displayed & it will contain
1. ITC balance as on date
2. Option to view summary & detailed ledgers (similar to ECL)
3. Option to utilise available ITC
Goods and Services Tax
Dashboard
Services
Notifications & Circulars
Acts & Rules
Downloads â–¼
Dashboard > Ledgers Electronic Credit Ledger
Electronic Credit Ledger – Summary
Financial Year
2015-16
Ledger Views
1. Summary Ledger
2. Detailed Ledger
Month
ITC Balance
August
12,45,000.00
A+ A-
Ganesh Harvest Solutions
Manuj Industries Ltd. 28AAACM1090A1Z1
Page 45
UTILIZE ITC
Ledger
Designed and Developed by GSTN
Creation & Maintenance of Electronic Credit Ledger: Business Rules
1. Period selected

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ility Register is only for viewing by the Taxpayer because no
manual entries can be made into the Tax Liability Register by the Taxpayer
Page 47
Ledger
Designed and Developed by GSTN
Tax Liability Register
Where can I find the Tax Liability Register in the GST Portal?
Taxpayer accesses GST portal
& reaches the landing page
Taxpayer logs into GST portal using
their login ID & password
Goods and Services Tax
Dashboard
Services â–¾ Notifications & Circulars â–¾
Acts & Rules â–¾
Downloads â–¾
Registration
Ledgers
Returns
Payments
User Services
Electronic Cash Ledger
Electronic Credit Ledger
Tax Liability Register
Pre-Invoice Tax IDS
Partial ITC Invoices
Liability related to Return
90,000
1,15,000
1,15,000
View Profile >
Cash
40,000
20,000
20,000
Taxpayer navigates to –
GST Services > View Ledger
& clicks on Tax liability register
Kamath Foods Private Limited
Notices/Orders
Saved Forms
Input tax Credit
70,000
80,000
80,000
(Net Liability)/Net Credit
20,000
(15,000)
(15,000)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bodies having Government ID/Unique ID but no GSTIN.
3. No manual editing is possible in the Tax Liability Ledger.
Page 50
Returns for Taxpayers
Designed and Developed by GSTN
Mismatch Reports
â–  The purpose of this report is to capture the mismatch reported by the
Supplier Taxpayer & Receiver Taxpayer.
â—‰
The Mismatch Report will capture the details of all such line items of
the invoices & will be available as a Report for the supplier and receiver
Taxpayer's information & convenience.
This system generated report will only be available for viewing & will
not be liable for any manipulations by the viewer. The jurisdictional Tax
Authorities will also be eligible to view the Mismatch Report.
Mismatch Report will be generated for every tax period on filing of valid
GSTR 3 by the Taxpayer or 21st day of (M+1) whichever is later.
Communication will be sent to both the parties (Supplier & Receiver) on
generation of Mismatch Report.
Page 51
Returns for Taxpayers
Designed and Devel

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Plain text (Extract) only
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TN
Utilising Cash & ITC: Business Rules
Payment through CASH
1. The amount of Cash deposited for CGST/SGST/IGST/Cess can be used only for
payment of CGST/SGST/IGST/Cess liabilities respectively. No inter-head adjustment
is allowed for major-minor heads.
2. Cash deposited under the minor head i.e., Tax/Interest/Fee/Penalty/Others can only
be utilised for payment of Tax/Interest/Fee/Penalty/Others respectively. It implies
that no inter-head adjustment is allowed.
3. The amount allowed to be entered for utilization of cash can't be more than the
amount of balance available under the respective major/minor head of tax.
4. Amount under Cash Ledger will be used in the following priority order:
a. Self-assessed tax, & other dues related to returns of previous tax periods;
b. Self-assessed tax, & other dues related to return of current tax period;
c. Any other amount payable under the Act or the rules made thereunder including
the demand determined under section 66 or 67.
Page 54
Returns for T

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Presentations on GST – Registration
GST
Dated:- 10-8-2017

Presentations on GST – Registration
=============
Document 1सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡.
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CENTRAL EXC
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GST
(Goods and Services Tax)
Government of India
Ministry of
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560
100
भारतà¥â‚¬Ã Â¤Â¯ IIS
BESEAVE
FINANCE
100
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GOVERNMENT OF INDIA
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Department of Revenue
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CENTRAL BOARD OF EXCISE & CUSTOMS
PRESENTATION PLAN
✓ Concept of GST
✓Registration
Migration – Enrollment & Workflow
Government of India
Ministry of
SPECM
560
100
भारतà¥â‚¬Ã Â¤Â¯ IIS
BESEA

= = = = = = = =

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= = = = = = = =

ciple of taxation
–
based
✓ GST would follow the destination
principle of taxation
based
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
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32912
CENTRAL EXC
CENTRAL BOARD OF EXCISE & CUSTOMS
Taxes proposed to be subsumed under GST
CENTRAL TAXES
Excise duty.
Additional Excise Duty.
Service tax.
CVD (Counter Veiling
Duty).
SAD (Special Additional
Duty).
Central Cesses &
Surcharges.
STATE TAXES
VAT.
CST.
Entertainment Tax.
Luxury tax.
भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
GOVERNMENT OF INDIA
दà¥â€¡Ã Â¤Â¶Ã Â¤Â¸Ã Â¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥
➤ Tax on Lottery, betting,
gambling.
Entry tax.
Purchase tax
State Surcharges &
Cesses.
à¤â€¢Ã Â¤Â°Ã Â¤Â¸Ã Â¤â€šà¤šà¤¯
Applicability of GST
Supply of
goods &
services
88888
Within State
Inter-state &
Import
CGST
SGST
IGST
How GST works? Inter-State Purchase & Local sale

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.
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.
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡.
CENTRAL BOARD OF EXCISE & CUSTOMS
Pre-requisites for Registration
Permanent Account Number
à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯
शुल्à¤â€¢
CUSTOMS
एवà¤â€š
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भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
GOVERNMENT OF INDIA
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Registration – What, Why, Who, When, Where
✓ Legally recognized
APPROVED
as supplier of goods & services APPROVED
APPROVED
bbo
✓ Avail benefits of tax credits
Seamless flow from Supplier to Recipient /
Tax and Credits
Invoice matching-Transparency & Accountability req
✓ Proper accounting of taxes
✔Single point access
—
Registration,
filing of return, payment of tax (single challan),
claiming credit/refund, etc.
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ypes of entities
carrying out supply of:
Goods
• Services
• Both Goods & Services
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CENTRAL BOARD OF EXCISE & CUSTOMS
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Registration – What, Why, Who, When, Where
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â–  Annual turnover > 10 Lakhs for Arunachal
Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir,
Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, &
Uttarakhand
â–  Annual turnover > 20 Lakhs for all other
States & UTS
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CENTRAL BOARD OF EXCISE & CUSTOMS
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What is the Composition
Scheme?
â–  For small taxpayers whose
aggregate annual turnover
(PAN-based)
does not
exceed INR 50 lakhs
I GST will be % of turnover
(not
less than 2.5% for
manufacturers & not less than
1% in other cases)
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Composition Scheme -Conditions/Restrictions
Turnover not
exceeding INR 50L
Only for goods and
manufacturers in
selective cases
No interstate supply
No Input Tax Credit
E-commerce
operators or service
providers
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
CENTRAL BOARD OF EXCISE & CUSTOMS

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re for Enrolment Schedule for your state
Already enrolled? Click Existing User Login
NEW USER LOGIN
EXISTING USER LOGIN
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡.
CENTRAL BOARD OF EXCISE & CUSTOMS
Can a single entity have multiple registrations?
If yes, under what conditions
If no, why not?
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23
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
CENTRAL BOARD OF EXCISE & CUSTOMS
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✓ Migration of all existing Central Excise /
Service Tax / VAT / CST assesses have already
started.
✓ To migrate to GST, existing assessees are
provided a
being
Password.
Government of India
Ministry of
SPECH
560
Provisional
100
89
भारतà¥â‚¬Ã Â¤Â¯ UNS
BESEAVE
FINANCE
brand de
100
OF INDIA
100
ID and
Department of Revenue
www.cbec.gov.in
www.aces.gov.in
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CENTRAL BOARD OF EXCISE & CUSTOMS
Taxpayers registered in VAT & Central Excise:
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““ 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.
CENTRAL BOARD OF EXCISE & CUSTOMS
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भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
GOVERNMENT OF INDIA
दà¥â€¡Ã Â¤Â¶Ã Â¤Â¸Ã Â¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥
à¤â€¢Ã Â¤Â°Ã Â¤Â¸Ã Â¤â€šà¤šà¤¯
In case your Central Excise or Service Tax
registration does not have a valid Income Tax
PAN

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.in and click on “New User Login”
Skip to Main Content A+ A-
Goods and Services Tax
Get Ready for GST
Existing Taxpayers of VAT, Service Tax, Central Excise
• Enroll yourself for smooth transition to GST
• Your provisional ID will come from your tax officer
• Update profile information and upload documents
• Enrolment is being taken up in a staggered manner
Click here for Enrolment Schedule for your state
Already enrolled? Click Existing User Login
NEW USER LOGIN
EXISTING USER LOGIN
BILNING
30
Obtaining credentials
Step 2: Read, select checkbox and hit “Continue”
Skip to Main Content A+ A¯
Goods and Services Tax
Home > Login
GSTN has been assigned the task of collection of data of existing taxpayers as a step towards advance preparation for their smooth transition to GST.
Existing Taxpayers can enrol themselves through provisionally provided GSTIN (Goods and Services Tax Identification Number) called as Provisional ID
and update their business related detail

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Login
Skip to Main Content A+ A*
Login
Login
PROVISIONAL ID
Indicates Mandatory Field
Provisional ID (as provided by Tax Authority)
Enter Provisional ID
Password (as provided by Tax Authority)*
Enter password
Type the characters you see in the image below*
Enter Characters shown below
LOGIN
First time login: Please contact your VAT Department to get your
Provisional ID and Password, if not received or lost.
Existing User: If you have already created your Username and
Password, click here to login.
PASSWORD
Input Characters in
Image
32
Obtaining credentials
Step 4: Enter valid email address and mobile number
Goods and Services Tax
Skip to Main Content A+ A*
Login
Home Create Username
2
3
Provisional ID Verification
OTP Verification
New Credentials
Security Questions
Kindly provide the below information to proceed
•Indicates Mandatory Fields
Please enter Mobile Number and Email Address of Authorised
Signatory. All future correspondences from the GST portal will be sent on
this reg

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Plain text (Extract) only
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ates Mandatory fields
New Usernameâš«
Enter New Username
You are required to choose a New Username. Username should be of 8
to 15 characters, which should start with an alphabet, should comprise of
alphabets and can contain numbers, special character (dot (.),
underscore (_) or hyphen (-))
New Password
Enter New Password
Password should be of 8 to 15 characters, should comprise of at least
one alphabet, one number, once upper case letter, one lower case letter
and one special character
Re-confirm Password*
Re-enter New Password
Set New Password
x Number
x Upper Case
* Symbol
XMin Length
Re-confirm Password
CONTINUE
35
Obtaining credentials
Step 7: Answer security questions to help with password reset
Goods and Services Tax
RO
Home Create Usemame
Provisional ID Verification
OTP Verification
New Credentials
Security Questions
Skip to Main Content A+ A
Login
Security Questions (To enable you to retrieve your
password in case you forget it)
Indicates Mandatory Fields
1. What is the date

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eated
password
37
Obtaining credentials
Step 10: Complete the enrollment form, upload documents
Skip to Main Content A+ A*
Goods and Services Tax
Dashboard â–¼
Helpâ–¾
Dashboard Enrolment Business Details
Application Type
Enrolment
Provisional ID
33BFEPS7655P1ZN
Business details
BALASUBRAMANIAM SA
Last Modified
24/01/2017
Profile
100%
Business Details
Promoters /
Partners
Authorized
Signatory
Principal Place of
Business
Additional Place of Goods & Services
Business
Bank Accounts
Verification
Details of your Business
Legal Name of Business (as per PAN)
BALASUBRAMANIAM SATHISHKUMAR
Trade Name
Legal Name of Business (as per current tax Act)
BALASUBRAMANIAM SATHISHKUMAR
PAN of the Business
BFEPS7655P
Constitution of Business
indicates mandatory fields
Obtaining credentials
Step 10: Complete the enrollment form, upload documents
Please indicate existing registration under VAT/Central Excise/Service Tax/Luxury Tax/Entertainment Tax etc. as applicable
Type
Central Sales Tax Registrati

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Plain text (Extract) only
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f
Goods & Services
Bank Accounts
Verification
Business
Business
Details of Proprietor
Personal Information
First Name
BALASUBRAMANIAM
Name of Father/Husband
First Name
BALASUBRAMANIAM
Date of Birth
03/12/1965
Middle Name
Enter the Middle Name
Last Name
indicates mandatory fields
SATHISHKUMAR
Middle Name
Enter the Middl
Mobile Number
+91
867562
Telephone Numbe
If Aadhar no. Provided here (other
than companied/LLP), you can
use e-Sign without requiring
Digital Signature
Gender
Male
Female
Others
STD
Identity Information
Designation
PROPRIETOR
Ente rerepro
CIONID CI
Permanent Account Number (PAN)
BFEPS7 655P
Are you a citizen of india?
Yes
Passport Number
Enter the Passport Number
Aadhaar Number
542350391927
If you provide your Aadhaar here, (other
than companies / LLP) you can sign your
returns etc. using e-Sign based on Aadhaar
without requirement of Digital Signature
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡.
CENTRAL BOARD OF EXCISE & CUSTOMS
8
20
Business
D

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er
Last Name
Enter Last Name
Email Address
Enter Email Address
Telephone Number (with STD Code)
STD Code Enter Telephone Number
Fax Number (with STD Code)
STD Code Enter Fax Number
Director Identification Numberâš«
Enter Director Identification Number
Permanent Account Number (PAN)âš«
Enter Permanent Account Number (PAN)
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
CENTRAL BOARD OF EXCISE & CUSTOMS
Document Upload
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भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
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à¤â€¢Ã Â¤Â°Ã Â¤Â¸Ã Â¤â€šà¤šà¤¯
JPEG
Photograph
Proof of Authorized Signatory is not required for proprietor who is also an authorized signatory.
DELETE
File with PDF or JPEG format is only allow can add up to 10 Authorised Signatories
Proof of appointment of Auth

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Plain text (Extract) only
For full text:-Visit the Source

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D, EDAYARPALAY.
District
Coimbatore
PIN Code
641025
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
CENTRAL BOARD OF EXCISE & CUSTOMS
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CUSTOMS
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भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
GOVERNMENT OF INDIA
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à¤â€¢Ã Â¤Â°Ã Â¤Â¸Ã Â¤â€šà¤šà¤¯
Business Details
Promoters/ Authorized
Partners Signatory
Details of Additional Places of your Business
No Records Added
Principal Place of Additional Place of Goods & Services Bank Accounts
Business
Business
Verification
You can add up to 500 additional place of business
BACK
ADD NEW
CONTINUE
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
CENTRAL BOARD OF EXCISE & CUSTOMS
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शुल्à¤â€¢
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à¤¯à¤®à¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
D
CENTRAL BOARD OF EXCISE & CUSTOMS
80
à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯
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CUSTOMS
एवà¤â€š
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भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
GOVERNMENT OF INDIA
दà¥â€¡Ã Â¤Â¶Ã Â¤Â¸Ã Â¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥
à¤â€¢Ã Â¤Â°Ã Â¤Â¸Ã Â¤â€šà¤šà¤¯
Business
Details
Promoters /
Partners
Authorized
Signatory
Authorized
Representative
Principal
Place of
Business
Additional
Place of
Business
Goods and
Services
Bank
Accounts
State Specific
Verification
Info
Goods
Services
Details of Goods / Commodities Supplied by the Business
Please specify top 5 goods / commodities supplied by you
List of Goods
SI No
HSN Code
Goods
Please specify Top 5 good's & Top 5 commodities only
1
2
3
4
85164000
85105300
85168000
ctric Smoothing Irons
Hand Drying Apparatus
Nova Oven Toasters
Electric Heating Resistors
85167910
Electro Thermic Fluid Heater
S

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to 10 business bank accounts
SUBMIT
* Don't know your IFSC?
Please scan opening page of Bank Passbook/Statement containing Bank Account Number of , Address of Branch, Address of Account holder
and few transaction details
Choose File No file chosen
File with P and JPEG formats is only allowed.
Maximum file size upload is 1
Upload document
(Passbook First page)
(Statement)
BACK
ADD NEW BANK ACCOUNT
SAVE & CONTINUE
Obtaining credentials
Step 11: Verify the form and submit
Verification
indicates mandatory fields
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Authorized Signatory
Place
Submit the form without e-sign or
DSC at present.
With DSC
Designation
Manager
With E-Signature
Date
16/12/2016
BACK
SUBMIT WITH DSC
SUBMIT WITH E-SIGNATURE
SUBMIT
48
Obtaining credentials
Step 10: Complete the enrollment form, upload documents
Skip to Main Content A+ A-
Goods and

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m, 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.
Page 51
Obtaining credentials
Upon successful submission, Application Reference Number
(ARN) is received through email and SMS
Dashboardâ–¾ Help â–¾
Dashboard Enrolment Acknowledgement
• SUCCESS
Thank you for submission.
System will verify/validate the information submitted after which acknowledgement will be sent in next 15 minutes
52
GSTN Portal Help
For any assistance with GSTN Common Portal,
contact GSTN helpdesk:
• 0124-4688999
●
helpdesk@gst.gov.in
http://tutorial.gst.gov.in
http://tutorial.gst.gov.in/video/
https://www.gst.gov.in/help/faq/
53
Central Excise & Service Tax, Shillong Help
GST MIGRATION SEVA KENDRA
LAUNCHED
At Shillong
At Nagaon
Shri P.K Sen
Superintendent (AE)
(M) +91 9436102636
Shri P. Saikia
Superintendent (Tech)
(M) +91 94350 19142
techshillong@rediffmail.com

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Plain text (Extract) only
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Presentation on TDS (Tax Deduction at Source)
GST
Dated:- 10-8-2017

Presentation on TDS (Tax Deduction at Source)
=============
Document 1
TAX DEDUCTED AT SOURCE
[TDS]
PROVISIONS UNDER THE
GST LAWS
Goods and Services Tax
GOVERNMENT
UNITY
OF
NAGALAND
WHAT IS TDS IN GST ?
As per provisions of Section 51
of the GST Law
TDS stands for
“Tax Deducted at Source”.
BASIC CONCEPT
As per the provisions of the GST Law,
TDS has to be deducted from the
payment made to a supplier against
both intra-state & inter-state supply
of taxable goods or services or both.
CONDITIONS FOR DEDUCTION OF TDS IN GST:
(i) In GST, deduction of TDS has to be made on a payment
made or credited to a supplier of any taxable goods or
services or both where the total contract value of such
supply exceeds Rs. 2.5 Lakhs.
(ii) So, once a Work Order/Purchase Order worth a value
exceeding Rs. 2.5 Lakhs is issued by a Govt Dept., all the
payments made under such Order will automatically

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TDS
2. Obtaining GST Registration Number online
3. Depositing the deducted TDS.
4. Furnishing deduction/payment details by uploading
online return & issuing certificate of deduction
ISSUE # 1
DEDUCTION OF TDS
30
9
789
00
O
1354
18031
4
1800.5
1637.8
2721
SPE
How is TDS deducted?
Who deducts TDS ?
The PERSON
RESPONSIBLE for making
payment to a SUPPLIER [DDO] is
compulsorily required to make deduction of
TDS.
Rate of deduction for TDS
–
There are 3 types of taxes in GST – IGST, CGST & NGST.
The deduction against intra-state supply will be CGST &
NGST, and the deduction against inter-state supply will
be IGST.
Rate of such deduction is @ 2% [i.e. 1% each on CGST
& NGST component] on the payment amount against
intra-state supply & @ 2% [as IGST] on the payment
amount against inter-state supply.
ISSUE #2
OBTAINING
TAXO
REGISTRATION
NUMBER(GSTIN)
TAX-
AC
A
00
Under the GST law, all liable Govt agencies
will be required to get registered a

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7
Where to obtain PAN?
PAN:
• Applicant may either make an online application through this
website or submit physical PAN Application to any TIN-FC or PAN
centre of NSDL.
Please log on https://www.tin-nsdl.com/services/pan/pan-
index.html
OR
you can visit FC centers for TIN & PAN located at Dimapur in below
mentioned link https://www.tin-nsdl.com/tin-facilities.html
What is DSC?
DSC:
•âš« Digital Signature Certificates (DSC) are the digital equivalent
(that is electronic format) of physical or paper certificates. A
digital certificate can be presented electronically to prove one's
identity, to access information or services on the Internet or to
sign certain documents digitally. In India, DSC are issues by
authorized Certifying Authorities.
• The GST Portal accepts only PAN based Class II and III DSC.
Where to obtain DSC?
• Applicant can procure any of the Class 2 or 3 certificates from any
of the certifying authorities.
• Tata Co

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[Net Banking/Debit-Credit
card/NEFT-RTGS] [Cheque/DD through OTC Mode]
The deducted amount is to be deposited in the following
manner:-
For deduction against intra-state supply: 1% each to
be deposited in the CGST & SGST A/c heads.
For deduction against inter-state supply: entire 2%
amount to be deposited in the IGST A/c head.
Time limit for depositing TDS
Have to pay before Filing of Returns i.e. 10th of next
subsequent month.
e.g. tax deducted for JULY has to be deposited before
10th AUGUST.
Interest payable
If any deductor fails to pay the deducted TDS to the
Government within the prescribed period, DDO shall
pay on his own an interest at a rate not exceeding 18%
for the period for which such TDS remains unpaid
along with the amount of tax deducted.
8
4 5 6
123
ACO
ON
FILING OF TDS
1
-81.91
13.
-1465.29
1203
-661.00
-150.00
11
ISSUE #4
2706.20
1
-139 24
4.59
80.07
RETURNS ONLINE
3065.07
13015.04
-35 00
434
-68.00
2706.20
141
12871.04
1

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vernment,
the deductor shall pay a late fee of Rs. 100 per day
from the day after the expiry of such five day period
until the failure is rectified.
â–  The maximum Late Fee under this instance is Rs.
5000/-.
Please do remember….
â–ª Where a deductor fails to deduct the TDS in GST or
deducts an amount which is less than the amount
required to be deducted fails to pay the deducted
amount to the Government, he shall have to pay
such amount of TDS with Interest along with a
penalty.
â– â–ª This penalty amounts to Rs. 10,000/- or an amount
equivalent to the tax not deducted or short
deducted or
or
deducted but not paid to the
Government, whichever is higher.
Provision of refund of TDS erroneously deducted or
deducted in excess already deposited in the Govt A/c
â– In GST, any amount of TDS erroneously deducted or
deducted in excess already deposited in the Govt a/c
by the deductor may be refunded to him.
â–  However, once such amount is refl

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GST ON SERVICE
Query (Issue) Started By: – BHARATH RAJ Dated:- 10-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Hi ,
1.How GST applicable on Labour Charges (Service).
2.How will IGST applicable on Service & Sales made to an interstate customer which service & sales rendered in service provider state.
Please Answer me.
Regards,
Bharath.
Reply By Ganeshan Kalyani:
The Reply:
Manpower supply service is not covered under reverse charge. Hence the supplier of such service is liable to pay GST. However if the supplier of service is not registered then recipient of supply of service has to discharge GST under reverse charge.
An unregistered dealer cannot make interstate supply of goods or se

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Composition Scheme in GST – OLD
Registration – GST Ready Reckoner
GST
Benefit to small and medium taxable persons except service provider
A taxpayer would be required to comply with the detailed procedural task including accounting and paper work which may involve heavy compliance cost.
It may be possible that Small / medium taxable persons do not have sufficient knowledge and expertise to comply with the requirements relating to records, accounts filing of detailed monthly returns.
Hence, a simplified, though limited, composition scheme has been provided under section 10 of CGST Act.
Eligibility
A registered person, whose aggregate turnover in the preceding financial year did not exceed 75 lakh rupees. In case of Uttarak

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GST rates of composition scheme are as follows [section 10(1) of CGST Act and rule 7 of CGST Rules, 2017]-
Sl. No.
Category of registered persons
Rate of tax
CGST+SGST
(1)
(2)
(3)
1.
Manufacturers, other than manufacturers of such goods as may be notified by the Government
1% + 1% = 2%
2.
Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
2.5% + 2.5% = 5%
3.
Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter
0.5% + 0.5% = 1%
Meaning of 'manufacturer'
As per section 2(72) of CGST Act, "Manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a d

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h 6 of Schedule II;
(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies of goods;
(d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and
(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council:
In addition Rule 5 provides various conditions and restriction for availing benefit of composition scheme.
Various aspects of the Scheme
The scheme is optional.
The option under the Scheme will be Lapsed if the aggregate turnover during the financial year exceeds the

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Input tax credit on imported goods
Query (Issue) Started By: – Yatin Bhopi Dated:- 10-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear expert
We are manufacturer and regularly import our raw materials. IGST paid goods on which bill of entry is received and goods laying at port or warehouse outside factory whether eligible to avail Input tax credit as per Section 16 (2) (b) and will be treated as receipt of goods?
Reply By Ganeshan Kalyani:
The

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Composition levy
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 10-8-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear expert,
One of my client is paying tax under composition levy under earlier regime, based on which we have opted composition levy under new regime without getting confirmation from the client due to short of time. Whereas the client charging tax under regular scheme and collects the tax. Now we would like to with

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