Central Excise – 1067/6/2018 – Dated:- 5-10-2018 – Circular No. 1067/6/2018-CX F.No: 116/15/2017-CX-3 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, dated the 5th October, 2018 To The Principal Chief Commissioner/ Chief Commissioner of GST & Central Excise (Chandigarh, Meerut, Kolkata and Shillong zone) DG, GSTI. Subject: Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. -reg. Madam/Sir, Department of industrial Policy and Promotion (DIPP), Ministry of Commerce & Industry issued notification dated 05.10.2017 implementing "Scheme of budgetary support under Goods and Service tax Regime to the units located in States of Jammu & Kashmir, Uttrakhand, Himachal Pradesh and North East including Sikkim." The sch
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n the ACES-GST portal and obtain a unique ID which shall be used for filing application by the eligible units for reimbursement of budgetary support on the ACES-GST portal. The application filed is required to be processed and sanctioned by the Deputy Commissioner or Assistant Commissioner of the Central Tax. 2.2. In order to implement the scheme Board has issued Circular Nos. 1060/9/2017-CX dated 27.11.2017 and 1061/10/2017-CX dated 30.11.2017. It was decided that units may be registered for the scheme on the basis of manual application and claim for quarter ending September, 2017 was also directed to be filed and processed manually. The same stands replicated and accordingly registration of the units and filing of the claims up to quarter ending June, 2018 is taking place manually. Online registration and online filing & processing of claims 3.1. The scheme was essentially conceptualised and approved to operate in an automated environment. This would bring about better supervisio
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ensure that they complete their processes related to phase one expeditiously as per the procedure detailed in para 4 below. Now it is proposed to implement phase (i) and (ii) without any exceptions. 3.2. It has been decided by the Board that no claim for the quarter ending September, 2018, onwards shall be allowed to be filed manually. Further, all claims after 15 October, 2018 shall be required to filed and processed in terms of para 8.1 of the scheme. In other words claims will have to be necessarily filed and processed online. After sanction of the claims online the amount sanctioned would be credited into accounts of the beneficiaries through PFMS platform as per the standard operating procedure being followed in terms of Board's circular dated 27.11.2017 & 30.11.2017. 3.3. Further, on completion of phase 3-online linking of ACES-GST platform and PFMS platform is at advance stage of development by DG, Systems, CBIC further procedure in this regard would be laid down by way
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15.10.2018 and they are in a position to file online claims on or after 15.10.2018. Unique ID generated online would be the registration no. under the scheme and relevant for online filing, processing and sanction and payment of claims. Cross referencing of manual registration with online registration is required to be maintained in the records maintained in the Division. Steps involved for registration for Scheme of Budgetary Support 5. (i) Registered GST taxpayers in the 11 States( North East including Sikkim, Jammu and Kashmir, Uttrakahand and Himachal Pradesh) can obtain login credentials on the CBEC GST Portal (www.cbec-gst.gov.in) by entering their GSTIN under 'login'. (ii) A one-time password is sent to the Email-id and mobile number declared in the REG-01/REG-26 form filed at the GST Common portal. (iii) On logging in with the one-time -password, taxpayer is prompted to change the password. (iv) With the new password , taxpayer can login to file an application for regis
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