Providing various e-Filing facility to Taxpayers for smooth GST Compliance
29T of 2018 Dated:- 24-10-2018 Maharashtra SGST
GST – States
Office of the
Commissioner of State Tax
(GST), 8th Floor, GST Bhavan,
Mazgaon, Mumbai-400010.
Trade Circular
To,
No. JC (Nodal-I)/E-Helpdesk/Trade Circular/B3044 Mumbai. Dated24/10/18.
Trade Circular No. 29T of 2018.
Sub. Providing various e-filing facility to tax payers for smooth GST Compliance.
Gentlemen/ Sir/Madam,
In pursuance of ease of doing business and helping the tax payers to discharge various obligations in context to GST, Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely-
1) Registration- Application for New Registration, Amendment and Cancellation.
2) Return – GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7.
3) Payment- GST 3B related payments.
4) Refund- All types of refund applicatio
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Malegaon
GST Bhavan, Yash Kripa Building, Soygaon Market Road, Near M G Petrol Pump Malegaon 423203
13
Ahmednagar
Room No-8, Ground Floor, GST Bhavan, Near SBI & GPO Chowk, Ahmednagar-414001
Amravati
14
Akola
GST Bhavan, Neemwadi Bypass Road, Akola444001
15
Amravati
GST Bhavan, Revenue Commr.Off.Compound, Old By Pass Road, Amravati-444601
16
Khamgaon
GST Bhavan, Nandura Road, Khamgaon-444303
17
Washim
GST Bhavan, Pusad Naka, Turke Complex, Washim -444505
18
Yavatmal
GST Bhavan, Administrative Building, Collector Office Campux, Civil Lines, Yavatmal- 445001
Kolhapur
19
Kolhapur
GST Bhavan, Near SP Office, Kasaba Bawda Road, Kolhapur-416003
20
Oras
Main Administrative Building, A Block, First Floor, Oras-416812
21
Ratnagiri
GST Bhavan, Boarding Road, Ratnagiri.
22
Sangli
GST Bhavan, Chintamani Nagar, In Front Of Mahda Colony, Off Madhav Nagar Road, Sangli-416416
23
Satara
GST Bhavan, 178A, Raviwar Peth, Satara-415001
Nanded
24
Nanded
Goods And Serv
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37
Jalgaon
GST Bhavan, Rasik Marg, Opp. Hotel Royal Palace, Ganpati Nagar, Jalgaon – 425001
38
Dhule
GST Bhavan, Gopal Nagar, Jamnagiri Road, Dhu1e-424001
39
Nandurbar
GST Karyalaya, Indira Gandhi Shopping Complex, Girivihar Gate, Nandurbar.
Who can avail this facility
1. The facility can be availed by taxpayers and new applicants.
2. Only 2 applications will be entertained per person (Copy of PAN card will be taken and also noted in electronic format).
3. Dealer themselves can attend and take benefit of this facility upon production of valid ID proof of ownership (as a proprietor, partner or director etc.)
4. Every form requires different type of information. Detail description of form type wise required information (of all the columns) is given in attached Annexure. Dealer/ authorized person are requested to bring proper information in given format in a pen drive for smooth and quick uploading of relevant forms.
5. Any person of behalf of dealer can avail this facility
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s clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
Yours faithfully,
(Rajiv Jalota)
Commissioner of State Tax,
Maharashtra State, Mumbai
No. JC (Nodal- 1)/E-Helpdesk/Trade Circular/B-3044
Mumbai. Dated: 24/10/2018
Trade Circular No 29T of 2018
Annexure
Requirement For Filing Of GST Returns
GSTR 3B:
1. Turnover & Tax on outward and reverse charge inward supplies
2. Inter-state supplies.
3. Eligible ITC.
4. Exempt, nil and Non GST inward supplies.
GSTR 1:
Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/dounload/returns
GSTR 4 : Composition Dealers)
Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/quicklinks/downloads-utilities
GSTR 5 (Non- Resident Taxpayer)
Original Details
* 3 – Import of Goods – To add details of inputs/ capital goods received from overseas
* 5 – Outward Supplies Made
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ended B2C (Small) – To add details of amendments to outward supplies to unregistered persons
GSTR 6 (INPUT SERVICE DISTRUBUTOR):
Data should be in format as per given in latest Offline Tool Version at https://tutorialgst.gov.in/offiineutilities/returns/GSTR 6 Offline Utility.zip
Requirement for filing GST refund
1] Refund of Excess Balance in Electronic Cash Ledger –
Details of cash ledger.
2] Refund of ITC on Account of Exports without Payment of Tax:
1. Turnover of zero rated supply of goods and services.
2. Adjusted total turnover.
3. Net input tax credit.
3] Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)
1. Turnover of zero rated supply of goods and services.
2. Adjusted total turnover.
3. Net input tax credit.
4] Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)
1. Turnover of inverted supply of goods.
2. Tax payable on such inverted rated supply of goods.
3. Adjusted total turnover.
4. Net input tax credit.
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F
Private Limited Company
Certificate of Incorporation
1 MB
JPEG, PDF
Public Limited Company,
Certificate of Incorporation
1 MB
JPEG, PDF
Society/Club/Trust/AOP;
Trust Deed; Registration Certificate; Any Proof substantiating Constitution
1 MB
JPEG, PDF
Government Department;
Any Proof substantiating Constitution
1 MB
JPEG, PDF
Public Sector Undertaking
Certificate of Incorporation
1 MB
JPEG, PDF
Unlimited Company
Certificate of Incorporation
1 MB
JPEG, PDF
Limited Liability Partnership
Certificate of Incorporation
1 MB
JPEG, PDF
Local Authority;
Any Proof substantiating Constitution
1 MB
JPEG, PDF
Statutory Body;
Any Proof substantiating Constitution
1 MB
JPEG, PDF
Foreign Company
Certificate for Establishment
1 MB
JPEG, PDF
Foreign Limited Liability Partnership
Certificate for Establishment
1 MB
JPEG, PDF
2. While filling the details of
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C (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
4
Consent
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
5
Shared
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
6
Others
Legal ownership document
Legal ownership document
5. Documents Required for Bank Accounts
Documents Required
File Type
File Size
First page of Pass Book
JPEG, PDF
100 KB
Bank Statement
JPEG, PDF
100 KB
Cancelled Cheque
JPEG PDF
100 KB
Any document issued by Bank on this behalf.
JPEG, PDF
100 KB
[II] Documents Required for Application for Registration as Tax Deductor
Please keep the scann
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Board of
Directors/ Managing Committee and Acceptance letter
JPEG, PDF
100 KB
Letter of Authorization
JPEG, PDF
100 KB
4. Documents Required for Principal Place of Business:
Sr.
Nature of possession of remises
Minimum No. of attachments
Proof of Principal Place of Business
1
Own
Any 1 attachment
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
2
Leased
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR
Electricity bill copy OR Legal ownership document
3
Rented
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal owners
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(No Attachment required)
1MB
JPEG, PDF
Partnership;
Partnership Deed; Any Proof substantiating Constitution
1MB
JPEG, PDP
Hindu Undivided Family
Nil (No Attachment required)
1MB
JPEG, PDF
Private Limited Company
Certificate of Incorporation
1MB
JPEG, PDF
Public Limited Company
Certificate of Incorporation
1MB
JPEG, PDF
Society/Club/Trust/ AOP;
Trust Deed; Registration Certificate; Any Proof substantiating Constitution
1MB
JPEG, PDF
Government Department;
Any Proof substantiating Constitution
1MB
JPEG, PDF
Public Sector Undertaking
Certificate of Incorporation
1MB
JPEG, PDF
Unlimited Company;
Certificate of Incorporation
1MB
JPEG, PDF
Limited Liability Partnership
Certificate of Incorporation
1MB
JPEG, PDF
Local Authority;
Any Proof substantiating Constitution
1MB
JPEG, PDF
Statutory Body;
Any Proof Substantiating Constitution
1MB
JPEG2 PDF
Foreign Company
Certificate for Establishment
1MB
JPEG, PDF
Foreign Limited Liability Partnership
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nt
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill Copy QR Legal ownership document
3
Rented
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Receipt OR Municipal Khata copy OR Electricity bill copy OR. Legal ownership document
4
Consent
Consent letter AND any I attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
5.
Shared
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
6
Others
Legal ownership document
Legal ownership document
[IV] Documents Required to Complete the Application for Enrolment of GSTP
1. Applicant who is filing the applicat
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opy OR Electricity bill copy OR Legal ownership document
4
Consent
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
5
Shared
Consent fetter AND any 1 attachment
Consent letter AND
Property Tax Receipt, OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
6
Others
Legal ownership document
Legal ownership document
3. Qualifying Degree: All the applicants except Retired Government Officials are required to attach the scanned copy of the Qualifying degree. Maximum file Size for attachment allowed is 1MB and File Type must be PDF / JPEG only. Multiple Documents uploads arc allowed.
4. In case of Government Officials, they are required to attach, "Pension certificate issued by AG officer Or LPC". Maximum file Size for attachment allowed is IMB and File Type must be PDF / JPEG only.
OTHER REQUIREMENTS
1. DSC is mandatory to all taxpayers e
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