Dated:- 12-10-2015 – 1.0 Introduction During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Committee, in consultation with the Government of India, was constituted on 7th April, 2014 (Annexure-I). 1.1. The Committee held its deliberations on 28th October, 2014, 12th November, 2014, 25th November, 2014, 22nd December, 2014, 2nd and 3rd February, 2015, 19th and 20th February, 2015, 16th and 17th April, 2015 and 7th and 8th July, 2015. The Report of the Joint Committee on B
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ogram. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: Legally recognized as supplier of goods or services. Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business. Pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients. 2.0 Assumptions 2.1The business process proposed in this document is based on the following assumptions: (1) A legal person without GST registration can neither collect GST from his customers nor claim any input tax credit of GST paid by him. (2) There will be a threshold of Gross Annual Turnover including exports and exempted supplies (to be calculated on all-India basis1) below which any person engaged in supply of Goods or Services or both will not be required to take registration. Once a dealer crosses the required threshold or he starts a new business, registra
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eligibility for ITC accordingly as well as for levying penalty in case of a dealer failing to register within the stipulated time period. (3) However, such person with all-India gross annual turnover below the threshold turnover would be allowed to take registration, if he wants to. By taking such voluntary registration he can enter the credit chain even prior to crossing the threshold limit, provided he does not opt for the Compounding scheme (as defined below). (4) There will be another relatively higher threshold of Gross Annual Turnover (to be calculated on all-India basis) to be called Compounding turnover up to which the registered person can opt to pay tax at a specified percentage of the turnover, without entering the credit chain. Such registered person will neither be allowed to collect tax from his customers nor claim any input tax credit. Compounding dealers shall remain under compounding scheme till their turnover crosses threshold or they opt for out of the scheme. Such d
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ly and / or is liable to pay GST under reverse charge, he will be compulsorily required to take registration. Such person shall neither be eligible for exemption threshold nor for Compounding scheme. However, an individual importing services for personal consumption will not be liable to pay GST under reverse charge or register under GST if the GST law so provides. (8) All UN bodies seeking to claim refund of taxes paid by them would be required to obtain a unique identification number (ID) from the GST portal. The structure of the said ID would be uniform across the States in uniformity with GSTIN structure and the same will be common for the Centre and the States. The supplier supplying to these organizations is expected to mention the UID on the invoices and treat such supplies as B2B supplies and the invoices of the same will be uploaded by the supplier. (9) A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government a
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Credit Rules provide for a mechanism to allow distribution of inputs, which is basically a mechanism to distribute credit on inputs. Such mechanism is necessary for service provider as the location of payment of GST may be distinct from the location where goods are received. Therefore, drafting Committee may look into this issue.] (11) All existing registered persons, whether with the Centre or State under any of the tax statues being subsumed in GST, would be allotted a GST registration number called Goods and Services Tax Identification Number (GSTIN) on voluntary basis. Dealers who are below the GST threshold will have option to remain in GST chain. GST Law Drafting Committee to make appropriate provision. (12) Tax authorities, in case of enforcement cases, may grant suo-moto registration. If such person does not have PAN, the registration would be initially temporary and later converted into a PAN based registration. [GSTN to develop temporary registration numbering system] 2.2 Fo
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e format of Registration Certificate for such taxpayers is different from the regular taxpayers. Even the application form for registration will have field for ascertaining estimated supplies. Return for such taxpayers would also be different. Such taxpayers would be required to self-assess their likely liability and deposit the same as an Advance Tax. Such amount would be deposited by way of two Demand Drafts (one for Centre and other for State) which would be returned to the taxpayer after he has discharged his final liability. The GST Law Drafting Committee may provide for conditions for registration and tax payment. 2.5 A Non-resident Supplier is a person who, in the course of business, makes an intra-state supply of goods or services or both, but is not a resident in the state in which he has applied for registration, but is already registered in any other state. Since the Non-Resident Supplier is already registered in another State, there would be an easy way of registering such
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State. For example, a legal entity with single registration within a State would have 1‟ as 13th digit of the GSTIN. If the same legal entity goes for a second registration for a second business vertical in the same State, the 13th digit of GSTIN assigned to this second entity would be 2‟.This way 35 business verticals of the same legal entity can be registered within a State. 3.5 14th digit of GSTIN would be kept BLANK for future use. 3.6 In GST regime, multiple registrations within a State for business verticals of a taxable person would be allowed. This provision should be subject to following specific stipulations – (1) Input Tax Credit across the business verticals of such taxable persons shall not be allowed unless the goods or services are actually supplied across the verticals. (2) For the purpose of recovery of dues, all business verticals, though separately registered, will be considered as a single legal entity. (Final view needs to be taken by the GST Law drafti
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of switching over to Normal scheme. (4) For the changes covered by (1) to (3) above, the validation in the return module should change automatically under intimation to the concerned taxpayer and both the tax authorities. A suitable validation / dependency of the return module should be established. The above changes should also be published on the common portal in addition to being intimated to other taxpayers who have identified such taxpayer as their counter-party taxpayer. 4.0 Procedure for obtaining Registration 4.1 For obtaining registration, all the taxable persons shall interact with tax authorities through a common portal called GST Common Portal2 that would be set up by Goods and Services Tax Network (GSTN). The portal will have backend integration with the respective IT systems of the Centre and States. 4.2 The procedure prescribed in para 6.0 below is meant for new applicants. The procedure for migration of existing registrants either with the Centre or State or both is dea
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time directors/Member of Managing Committee of Association, Managing trustee/authorized signatory etc. of the business would be mandatory and without such verification, registration application will not be allowed to be submitted. 5.0 Facilitation Center and Tax Return Preparer Scheme 5.1 In order to cater to the needs of taxpayers who are not IT savvy, following facilities shall be made available:- 5.2 Tax Return Preparer (TRP): A taxable person may prepare his registration application / returns himself or can approach the TRP for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the TRP will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information. If so provided in the GST law, TRPs would be approved by the tax administration of th
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both mandatory and voluntary. 6.2 New applicant can apply for registration: (1) at the GST Common Portal directly3; or (2) at the GST Common Portal through the Facilitation Center (FC) Multiple applications can be filed at one go where a taxable person seeks registration in more than one State or for more than one business vertical located in a single / multiple State(s). 6.3Following scanned documents are required to be filed along with the application for Registration – Relevant Box No. in the Registration Form Document required to be uploaded Reason for requirement 2. Constitution of Business Partnership Deed in case of Partnership Firm ; Registration Certificate in case of other businesses like Society, Trust etc. which are not captured in PAN. In case of Companies, GSTN would strive for online verification of Company Identification Number (CIN) from MCA21. Constitution of business / applicant as per PAN would be taken except for businesses such as Society, Trust etc. which are not
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business premises. If the documentary evidence in Rent Agreement or Consent letter shows that the Lessor is different from that shown in the document produced in support of the ownership of the property, then the case must be flagged as a Risk Case , warranting a post registration visit for verification. GST Law Drafting Committee may add penalty provision for providing wrong lease details. 12. Details of Bank Account (s) Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFS Codes and Branch details This is required for all the bank accounts through which the taxpayer would be conducting business. 17. Details of Authorised Signatory For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect This is required to verify whether the person signing as Authorised Signatory is duly empowered to do so. Photogra
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ication is sent to the State/ Centre. In case of mismatch the applicant will be given an opportunity to correct the same. 6.4A registration form has been designed and is annexed as Annexure-III. This form should be developed by GSTN as per the standard practices / protocols on IT notified by the Govt. of India e.g. for digitally capturing a postal address, name etc. In case there is no standard practice for any of the field, the same should be developed by the GSTN and form designed accordingly. Fields marked by asterisk in the form are mandatory fields and must be filled by the applicant. Separate application forms are to be designed for: (1) Multiple registration for business verticals of same legal entity (it must be registered already) within a State; (2) Application for registration in more than one State (that can be filed at one go); (3) Amendments to existing Registration(s); (4) Cancellation of Registration(s); (5) Option to avail / withdraw from the Compounding scheme; (6) En
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f taxable person will however be forwarded by portal to the e-mail furnished by the taxable person (that of primary authorized signatory) and by SMS to the mobile number furnished by taxable person or by post, if the taxable person so desires. It will not be sent to FC. 6.7 The GST common portal shall carry out preliminary verification / validation, including real-time PAN validation with CBDT portal, Adhaar No validation with UIDAI, CIN (Company Identification) with MCA and other numbers issued by other Departments through inter-portal connectivity before submission of the application form. Taxpayers would have the option to sign the submitted application using valid digital signatures (if the applicant is required to obtain DSC under any other prevalent law then he will have to submit his registration application using the same). In the absence of digital signature, taxpayers would have to send a signed copy of the summary extract of the submitted application form printed from the po
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lication form will be passed on by GST portal to the IT system of the concerned State/ Central tax authorities for onward submission to appropriate jurisdictional officer (based on the location of the principal place of business) along with the following information – (1) Uploaded scanned documents; (2) State specific data and documents; (3) Details if the business entity is already having registration in other States. This should also include GST compliance rating4; (4) Details of the PAN(s) of individuals mentioned in the application which are part of the other GST registrations; (5) Acknowledgment number stated in para 6.7 above; (6) Details of any record of black-listing or earlier rejection of application for common PAN(s). (7) Last day for response as per the 3 common working day limit for both tax authorities as set out through Holiday Master. On receipt of application in their respective system, the Centre / State authorities would forward the application to jurisdictional offi
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omatically generate the Registration Certificate. (2) If during the process of verification, one of the authorities raises some query or notices some error, the same shall be communicated to the applicant either by the Tax Authority directly or through the GST Common Portal and also simultaneously to the other authority and to the GST Common Portal within 3 common working days. The applicant will reply to the query / rectify the error / answer the query within a period informed by the concerned tax authorities (Normally this period would be seven days). A separate sub-process and interactive form for this purpose will have to be designed. On receipt of additional document or clarification, the relevant tax authority will respond within 7 common working days. (time-period that would be allowed to the applicant for rectification of any error will be decided by the GST Law drafting committee) (3) Thereafter the processing of registration application will commence resulting in either grant
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ation certificate. In case either authority raises a query within 3 common working days, applicant will have to respond to the same within next 7 common working days failing which the application will be rejected. After the applicant has responded to the query raised by any authority, a period of another 7 common working days will be given to the authorities to respond to the application. In case any of the authority neither rejects the application nor raises a query during this period, then the registration would be deemed to have been approved by both the authorities and the GST Common Portal will automatically generate the registration certificate. ( GST law to have provision for the same) 6.10 The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage. 6.11 In case registration is granted, applicant can download the Regi
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s 7.1Existing registrants are those who are either registered with States or with the Centre or with both. 7.2 In case of such registrants, the system shall be designed to migrate cleaned and verified data from the existing database to the GST Common Portal and a GSTIN shall be generated. With regard to the migration of data of the existing registrants, following steps are necessary: (1) The process of migration of data must be started sufficiently in advance so that the business of existing registrants does not suffer and transition from the present system to GST is smooth. (2) At present, tax payers are separately registered with State and/ or with Central tax administrations or with both based on their business activity. In the GST regime, a taxpayer will have to obtain State wise registration. Even within a State, the taxpayer may either opt for a single registration or multiple registrations for different business verticals. (3) Analysis of registration data available with States
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This again will have to be collected from them. Since, lots of reports will be using registration database, purity of registration data will be of paramount importance. Migrating half-complete and incorrect data from existing registration databases to GST database will adversely impact the reports and intelligence derived out of it. Thus data will have to be collected afresh from the existing taxpayers. GSTIN can be issued based on State and validated PAN. In case of taxpayers under Excise and VAT, source of data for issuing GSTIN should be VAT data as in most cases Excise assesse will also be registered under VAT. For taxpayers under Service Tax the source of data for issuing GSTIN should be Service Tax. Out of six mandatory data fields in the GST Registration field, three can be filled up from validated PAN data, namely PAN, name of business, constitution of business. The name of State is known in case of VAT data. The remaining two mandatory data fields namely Principal Place of Bus
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it does affect the working of the tax authorities. This is being suggested as the dealer is already registered with VAT department. iv. In case, PAN has been validated but the email or mobile numbers of dealers are not available, such dealers may be advised through newspaper advertisement to visit the GST portal and use the following data for user authentication: 1. VAT-TIN 2. PAN 3. Date of Birth/Date of Incorporation in DDMMYYYY format. (This data is available with PAN Database) i. Date of birth of proprietor in case of Proprietorship firm. ii. Date of incorporation in case of all other types of dealers. v. In those cases where PAN has not been validated, State VAT department will have to collect the taxpayers. (5) In case of Service Tax, the taxpayers are not registered under a State, a different approach will have to be adopted. I. Since all Service Taxpayers have user ID and password and Service Tax has their email IDs, they may advice the taxpayers to intimate State(s) where the
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t entering the credit chain. 8.2 Although the Compounding scheme is only a temporary phase before the taxable person starts functioning as a normal taxable person, separate format annexed as Annexure-V has been prescribed for enabling such taxable persons to opt for Compounding scheme. When the taxable person opts for Compounding scheme he should indicate so in the registration form and GST Common Portal would internally flag him as a Compounding dealer. Later on when he goes out of the Compounding scheme due to his turnover crossing the Compounding ceiling (change will be triggered by the tax return values) or he opts out of the scheme (through an amendment application annexed as Annexure-VI), the said flag will be removed and he would continue operating with the same registration number, without undertaking any fresh registration. 9.0 Amendments in the Registration Form 9.1 Capturing registration information is not a one-time activity and any change in critical information should be
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of a proprietorship firm; (4) Amalgamation of taxable person with other legal entities or de-merger; (5) Non commencement of business by the tax payer within the stipulated time period prescribed under the GST laws (Suitable provision to be made in the GST law). 10.2 In case of surrender, the system will send an acknowledgment by SMS and e-Mail to the applicant regarding his surrender of registration and he will be deemed to be unregistered from the date of such acknowledgement. There will be a provision in the system to prompt such surrendered registrants to update their address and mobile number at a prescribed periodicity till all dues are cleared/refunds made. Application form for Surrender / Cancellation of registration is annexed as Annexure-IV. 10.3 GST Law drafting committee would make appropriate provision for recovery of arrears, other dues and compliance verification pertaining to past periods. 10.4 The cancellation of registration may be done by tax authorities in the foll
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on, the surrendered / cancelled registration can be revoked. The action for revocation would be initiated by that Authority which has cancelled the registration or had earlier accepted the surrender of registration. 10.6 The GST Law would contain appropriate provisions relating to revocation / surrender / cancellation of registration. 10.7 The action for revocation / cancellation of registration would have to be initiated by both Centre and State tax authorities. Once the registration is cancelled by one authority it would be deemed to be cancelled by other authority also. 10.8 The cancellation or surrender of registration would always have prospective effect. 11.0 Explanation of the Entries in the Form (should be attached to the Form) 11.1 The critical information / documents required from the applicant while making the application has been outlined in para 6.3 above. Here the manner of organization of the said information in the registration form (Annexure-III) has been explained. 11
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k are the critical fields and need to be filled before the form can be submitted to the portal. In case of non-availability of the information such as PAN Number with the applicant, the common portal will direct the applicant to the website of the income tax department where he can submit the application for obtaining the PAN and after obtaining PAN, can apply for registration under GST. 11.4 Fields 1-5 are the basic introductory fields and need no explanation. 11.5 Field 6 is relevant for taxable persons opting for Compounding scheme. 11.6 Field 7 asks for date of commencement of business in the State in which the taxable person is applying for registration. As has been discussed earlier, the taxable person in the GST regime will be required to take State specific single registration for CGST, IGST and SGST purposes (multiple registrations in a state for business verticals are permitted) . 11.7 Field 8 asks for the date on which liability to pay tax has arisen. Field 9 asks for the de
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munications, notices, orders etc. and service of the communications, notices and orders at this place will be treated as legal service of such communications, etc. 11.10 Field 13 seeks the details of the Bank Accounts of the applicant. The taxable person is required to disclose the details of all the bank accounts maintained by him for conducting his business. 11.11 Field 14 and 15 ask for the details of top 5 goods or services (in terms of turnover or any other parameter to be specified by the GST Law drafting Committee) which taxable person is supplying or likely to supply. 11.12 Field 16 captures details of the additional places of business. In this field the applicant has to give the details of all the places from where he conducts the business. 11.13 Field 17 asks for the details of Proprietor, partners, Karta, Directors, Member of Managing Committee of Association, Managing trustee etc. of the business depending on the constitution of the business. 11.14 Field 18 asks for the det
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OINT COMMITTEE ON BUSINESS PROCESSES FOR GST During the last Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Committee, in consultation with the Government of India, is constituted with the following members: Government of India (1) Smt. Rashmi Verma, Additional Secretary (Revenue) – Co-convener (2) Shri P.K. Mohanty, Joint Secretary (TRU-I) (3) Shri M. Vinod Kumar, Joint Secretary (TRU-II) (4) Shri J.M. Kennedy, Director (TRU-II) (5) Director/Deputy Secretary holding the charg
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nod Kumar, Commissioner, Commercial Tax, West Bengal Empowered Committee of State Finance Ministers (1) Shri Satish Chandra, Member Secretary – Co-convener 2. The Committee will submit its report to the Empowered Committee in two months time. Sd/- (Satish Chandra) Member Secretary Empowered Committee of State Finance Ministers Copy to: All the Members of the Joint Committee Copy also to: (1) PS to Chairman, Empowered Committee of State Finance Ministers (2) Adviser to Chairman, Empowered Committee of State Finance Ministers (3) Sr.A.O./OSD/F.O./A.O., Empowered Committee of State Finance Ministers ANNEXURE-II LIST OF PARTICIPANTS OF THE MEETING HELD ON 22ND AND 23RD JULY, 2015 Government of India 1. Smt. Rashmi Verma, Additional Secretary (Revenue), Government of India 2. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India 3. Shri B.B. Agrawal, Principal Commissioner, CBEC, Government of India 4. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India 5. Shri M
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10. Shri Dipak M. Bandekar, Additional Commissioner, Commercial Tax, Goa 11. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat 12. Ms. Aarti Kanwar, Special Commissioner, Commercial Tax, Gujarat 13. Shri Shyamal Misra, Commissioner, Excise & Taxation, Haryana 14. Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana 15. Shri J.C. Chauhan, Commissioner, Excise & Taxation, Himachal Pradesh 16. Shri P.K. Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir 17. Smt. Nidhi Khare, Secretary-cum-Commissioner, Commercial Tax, Jharkhand 18. Dr. M.P.Ravi Prasad, Joint Commissioner, Commercial Tax, Karnataka 19. Dr. Rajan Khobragade, Commissioner, Commercial Tax, Kerala 20. Shri M.I. Mansur, Assistant Commissioner, Commercial Tax, Kerala 21. Shri Sudip Gupta, Deputy Commissioner, Commercial Tax, Madhya Pradesh 22. Shri P. Velrasu, Special Commissioner, Sales Tax, Maharashtra 23. Shri B.V. Borhade, Joint Commissioner, Sales Tax, Maharashtra 24. Sh
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(IT), Uttar Pradesh 39. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand 40. Smt. Ujjaini Datta, Joint Secretary, Finance, West Bengal Goods and Services Tax Network (GSTN) 1. Shri Navin Kumar, Chairman, Goods and Services Tax Network 2. Shri Prakash Kumar, Chief Executive Officer, Goods and Services Tax Network Empowered Committee of State Finance Ministers 1. Shri Satish Chandra, Member Secretary, Empowered Committee 2. Shri Bashir Ahmed, Adviser, Empowered Committee ANNEXURE-III Form GST – [See Rule __] Application for Registration under Goods and Services Tax Act, Year 1 Legal Name of Business* 1A Trade Name (optional) 2 Constitution of Business (Please Select the Appropriate)* Proprietorship O Partnership O Hindu Undivided Family O Private Limited Company O Public Limited Company O Society/Club/Trust/Association of Persons O Government Department O Public Sector Undertaking O Unlimited Company O LLP s O Local Authority O Statutory Body O Others ( Please Speci
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onstitution of business (10) Due to Merger /Amalgamation of two or more registered taxpayers (11) Being casual Dealer (12) Being Non resident Dealer (13) None of the above – on voluntary basis 11 Indicate Existing Registrations Yes/No Registration Details Central Excise Service Tax State VAT Registration (TIN) CST Registration No IEC No.(Importer Exporter Code Number ) Corporate Identity Number (CIN) GSTIN 12 Details of Principal Place of Business* ADDRESS Building No/Flat No/Door No Floor No Name of the Premises/Building Road/Street/Lane Locality/Area/Village District/Town/City Latitude (optional) Longitude (optional) PIN Code CONTACT DETAILS Telephone number Fax Number Mobile Number Email Address Nature of possession of premises Owned O Leased O Rented O Consent O Shared O Please Tick the Nature of Business Activity being carried out at above mentioned Premises Factory / Manufacturing O Wholesale Business O Retail Business O Warehouse/Deport O Bonded Warehouse O Service Provision O O
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ng Code 1 1 2 5 16 Details of Additional Place of Business Number of additional places Premises 1 Details of Additional Place of Business ADDRESS Building No/Flat No/Door No Floor No Name of the Premises/Building Road/Street/Lane Locality/Area/Village District/Town/City PIN Code CONTACT DETAILS Telephone number Fax Number Mobile Number Email Address Nature of possession of premises Owned O Leased O Rented O Consent O Shared O Please Tick the Nature of Business Acti ity being carried out at above mentioned Premises Factory / Manufacturing O Wholesale Business O Retail Business O Warehouse/Deport O Bonded Warehouse O Service Provision ¢ O Office/Sale Office O Leasing Business O Service Recipient O EOU/ STP/ EHTP O SEZ O Input Service Distributor (ISD) O Works Contract O O Premises 2…..n (Multiple fields will be available to capture the details of all the additional places of business within the state) 17 Details of Proprietor/all Partners/Karta/Managing Directors and whole t
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irs of the business First Name Middle Name Surname Name of Person Name of Father /Husband Designation Date of Birth DD MM YYYY PAN Passport No (in case of foreigners) UID No DIN No. (if any) Mobile Number E-mail address Gender M O F O Telephone No FAX No Residential Address Building No/Flat No/Door No Floor No Name of the Premises/Building Road/Street/Lane Locality/Area/Village District/Town/City PIN Code State Details 2…n (Multiple fields will be available to capture the details of other persons) 18 Details of Authorized Signatory Number of Authorized Signatory ___ Details of Signatory No. 1 First Name Middle Name Surname Name of Person Name of Father / Husband Designation Date of Birth DD MM YYYY PAN UID No DIN No. (if any) Mobile Number E-mail address Gender M O F O Telephone No FAX No Residential Address Building No/Flat No/Door No Floor No Name of the Premises/Building Road/Street/Lane Locality/Area/Village District/Town/City PIN Code State Details 2….n (Multiple fie
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lip;………………. Designation ……………………………. Instructions to Taxable Person Field 4:In case of Proprietary concerns, only PAN of the Proprietor will be required while in case of other business entities, only PAN of the business will be required. 2. Field 4A:PAN should be in same name as the Legal Name in Field 1. 3. Field 6: If Yes option is selected, the applicant will be asked to confirm that the likely all-India annual turnover including exports and exempted supplies during next 12 months (depending on the exact legal formulation to be made by the GST Drafting Law Committee) is below Rs. ………. Lakh. 4. Field 17: In case of multiple authorized signatories provided by the Dealer, any one of them can sign this form as Authorized Signatory 5. Field marked with * are mandatory fields. Any changes in these fields require approval from proper officer. All commu
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ged entity 4. In Field No. 9 (Period for which registration is required – From/ To) validity period of registration is captured. The From Date is mandatory for all dealers but the To Date should be mandatory only for Casual/non-resident Dealers. Following validation needs to be built in Inserting of a radio buttons – Whether regular dealer or Casual/non-resident dealer In case of Casual/non-resident dealer – both from date and to date are enabled, and both are mandatory fields. Further, the from date could be retrospective date (in view of para 2.1 (2)). In case of Regular dealer – only from date is enabled and is mandatory and this could be retrospective date (in view of para 2.1 (2)). Further, the system must be able to display all the previous registrations obtained as Casual/non-resident Dealer with from date and to date and the LVO in which he was registered and arrears of amounts if any standing in his name. 5. Field No. 10 (Reason of liability to obtain registration) should not
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In case of casual dealers, principal place of business will be the place where he will run his business. 8. For Field No. 14 (Details of Goods/ Commodities supplied by the Business) history of existing/ deleted/ added commodities and services with from date and to date needs to be captured by the software. This would give a detailed picture of the nature of the commodities dealt by the dealer. Further, it is also better if the dealer identifies one of the commodities/ service as the main commodity/ service, he is dealing in. This is required to match the GST return information with the details obtained from macro-economic parameters and matching with NIC Activity classification, based on which the macro-economic performance is presented. 9. For Field No. 17 (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) -All changes in Partners or Directors, or Managing Persons, must be kept in
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Sole Proprietor application will have to be made by the legal heir / successor manually before the concerned tax authorities) 7.In case of amalgamation or merger, provide particulars of registration in which merged, amalgamated etc. (i) GSTIN (ii) Name (iii) Principal Place of Business (The new entity in which the applicant proposes to amalgamate itself must be registered with the tax authority before the filing of the surrender application. This application can only be made after that.) 8. Date from which registration under Act, 20- is to be surrendered / / Day Month Year 9. Amount of GST payable in respect of goods / capital goods held on the date of surrender of registration (Rs.) Turnover Tax CGST SGST 10. Details of amount of GST paid as calculated at 9 above. (This needs to be amended in view of maintenance of ITC / Cash Ledger) i) Date of deposit Day Month Year ii) Challan No. (iii) Name of Bank & Branch 11. Verification (i) I/We ________________________ hereby solemnly aff
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t Service Distributor (ISD) O 4. Year for which composition scheme is sought – 5. Turnover in the preceding year (Rs.) 6. Estimated Turnover in the current year (Rs.) 7. Tax Payable on Opening Stock lying at the beginning of the current year(provision for capital goods may have to be made if the GST law provides for proportionate credit in case of mixed use) Description Turnover (Rs.) Tax Payable CGST SGST IGST (i) Trading Stock (ii) Raw material (iii) Packaging Material (iv) Finished Goods Total 8. Details of Tax paid calculated as per (7) above(This needs to be amended in view of maintenance of ITC / Cash Ledger) Description (i) Amount of tax paid (Rs.) (iii) Date of Deposit / / dd mm yyyy (iii) Challan No. 9. Verification I/We __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory ____
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available ongoods purchased and lying in stock on the day of withdrawal from the scheme(provision for capital goods may have to be made if the GST law provides for proportionate credit in case of mixed use) Description Turnover (Rs.) Input Tax Credit (Rs.) CGST SGST IGST (i) Trading Stock (ii) Raw material (iii) Packaging Material (iv) Finished Goods Total 8. Verification I/We __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory ______________________________________ Full Name (first name, middle, surname) ______________________________________ Designation/Status ______________________________________ Place Date Day Month Year ANNEXURE-VII Form GST – [See Rule ] Application for Amendment(s) in Particulars subsequent to Registration under Goods& Services Act Year (This form would be
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reshold both for services and goods should be same. However, for inter-state dealers, the threshold should be zero. The threshold should be worked out taking into account both the supply of goods and services on gross turnover basis. Such turnover would include the turnover of exempted goods and services (including nontaxable) and exports. It was also agreed that the turnover so calculated would be applicable for the purposes of Threshold, Compounding Scheme and Dual Control. While the State representatives felt that turnover should be State-wise of a legal entity, the representatives of Government of India strongly felt that it should be All India turnover of a legal entity, otherwise it may lead to tax evasion. It was pointed out by the Centre s representatives that if the turnover of an entity is considered Statewise, the threshold for CGST would increase steeply when calculating the turnover of the entity on an All India basis. This would adversely affect the revenue of theCentre.W
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on GST Network. The Member Secretary mentioned that a Committee of Principal Secretaries/Secretaries (Finance/Taxation) and Commissioners of Commercial Taxes met on 10th April, 2012 to discuss the various concerns raised by the States regarding GSTN-SPV. Dr. Nandan Nilekani, Chairman, Unique Indentification Authority of India and Chairman, Empowered Group on IT Infrastructure for GST kindly agreed to join the discussion of the Committee. He, during the Committee meeting, clarified the position why the Government of India, Empowered Committee and the Empowered Group on IT Infrastructure for GST have recommended for setting up of a Non-profit Section 25 Private Company. During the meeting, concerns were raised regarding flexibility to be provided to the States and the strategic control of the Government on GSTN. After due deliberations, following recommendations were made by the Committee for the consideration of the Empowered Committee: (i) Following three options may be made available
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mittee noted that the Empowered Committee had deliberated on the non-Government status of the SPV in detail in its earlier meetings and taken a considered view to approve it. However, Committee requested that the list of potential private equity partners should be decided in consultation with the Empowered Committee. (iv) The Committee noted that the mechanisms recommended by Empowered Group for ensuring strategic control would be adequate. However, the draft Memorandum of Association and Articles of Association incorporating necessary provisions should be placed before the Empowered Committee for consultation before finalisation. (v) To provide higher representations to the States, there should be an Advisory Committee of the GSTN-SPV in which all the States should be represented. (vi) There should be an exit/sunset clause for dissolving the GSTN-SPV, if both the Centre and the States decide to do so. (vii) Any new developments during the process leading to the formation of GSTN SPV s
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same. ANNEXURE-X EXTRACT OF THE REPORT OF THE COMMITTEE ON IGST AND GST ON IMPORTS I. Norms for blacklisting of dealers for blocking tax credits A system of GST Compliance Rating can be introduced. Any fall in the rating below a prescribed level will have impact of blacklisting a dealer. The rating is only a measure to facilitate informed choices by the purchasers and not a punishment measure. There should be clear declaration in the law that blacklisting does not mean that ITC claim on other non-blacklisted dealers is assured by the Government as any eligibility for ITC primarily depends on the selling dealer owning up the tax invoice and paying the due tax. However, if the rating falls below the prescribed level resulting in that dealer becoming blacklisted, purchases from him will no longer be eligible for ITC, on self-assessment basis, (they however will be eligible for availing the ITC only after the tax has been paid by such selling dealers) by the buyers, till improvement of th
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s, making prompt payment in lieu of reversed ITC, etc. The profiles for all dealers would be posted in public domain so that the dealer community is kept aware of the compliance profile of all registered dealers with whom they may have to deal with during the course of their business. While the system of blacklisting may only highlight deviant behaviour after it crosses a certain threshold, a system-updated dealer profile will serve as a continuing rating mechanism for the entire community and leaders within a certain industry can set abenchmark for others to emulate. IX.D. Blacklisting i. Only for regulating ITC by others. ii. Will be based on dealer rating. A dealer will be blacklisted if dealer rating falls below the prescribed limit. iii. To be put in public domain. iv. To be notified (auto-SMS) to all dealers who have pre-registered this dealer (black listed now) as their supplier. v. To be prospective only (from month next to blacklisting) vi. Blacklisted GSTINs cannot be uploade
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