Report of the Joint Committee on Business Processes for GST on Registration Processes in GST Regime
GST
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
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undamental requirement for identification of the business for tax purposes or for having any compliance verification program. 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 Serv
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aving relevant provision in the GST law has helped them contest cases in courts. GST Law Drafting Committee to make provision relating to 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 cre
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for input tax credit in the hands of the purchasers/recipients.
(7) Irrespective of turnover, if a taxable person carries out any inter-state supply 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 uploa
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opriate provisions for the same.[While, at this stage it has been decided to make exception only for services, it is worth mentioning here that the Cenvat 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
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he supplier would be eligible to claim ITC on purchases / inward supplies. The period of registration would be mentioned in the registration certificate also. The 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
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for the State of Maharashtra.
3.4 13th digit would be alpha-numeric (1-9 and then A-Z) and would be assigned depending on the number of registrations a legal entity (having the same PAN) has within one 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
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matically from the day following the day of crossing the Compounding threshold. GST Law drafting committee should provide for a suitable time-period of inputs and capital goods purchases on which ITC would be permitted at the time 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 integr
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ncorporated in the proposed GST Registration Form. It would be the responsibility of the taxpayer to keep this information updated.
4.4 Online verification of PAN of the Business / Sole Proprietor/ Partner/Karta/Managing Director and whole 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 informati
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rtment.
5.4 Registration of TRP/FC is recommended. Final view may be taken by the GST Law drafting committee on the same.
6.0 New Applicants
6.1 The process highlighted in the paragraphs below is applicable for new applicants for registration, 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. wh
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f the Consenter like Municipal Khata copy or Electricity Bill copy
* Customer ID or account ID of the owner of the property in the record of electricity providing company, wherever available should be sought for address verification.
This is required as an evidence to show possession of 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 bus
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ils of Proprietor / all partners / Karta / Managing Director and whole-time Director / Members of the Managing Committee of Association of Persons / Board of Trustees etc.) and Field No 17 (i.e. Details of the Authorized Signatory), verification of PAN with CBDT database and GSTN database will be carried out online before the submitted application 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) Mu
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equired to obtain PAN if they are required to obtain registration under GST. Under GST regime, registration will not be allowed without a valid PAN.
6.6 If applicant files application through the Facilitation Center, then the above procedure shall be followed by him through the FC by making available the requisite documents to the FC. The User ID and Password of 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 s
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stration. Such cancellation will have prospective effect i.e. from the date of cancellation. GST portal would acknowledge the receipt of application for registration and issue an Acknowledgement Number which could be used by the applicant for tracking his application. Such Acknowledgement Number would not contain the details of jurisdictional officers.
6.8The application 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
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igital map. However, submission of latitude and longitude would be optional.
6.9 After verification, the following situations are possible:
(1) If the information and the uploaded documents are found in order, the State and the Central authorities shall approve the application and communicate the approval to the common portal within 3 common working days. The portal will then automatically 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
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tre and State would have a period of 3 common working days to respond to the application, either conveying approval or raising a query. In case any of the authority neither reject the application nor raise a query within 3 common working days, 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. 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
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physical verification. On the basis of both risk profiles, the jurisdictional officer of tax authorities will take a decision about post registration verification of the application if so provided in the GST Law.
6.13 GST Law Drafting Committee may provide for appropriate provision for imposition of substantial penalty in cases of fraudulent registrations.
7.0 Migration of existing registrants
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
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andards (MDDS) of Government of India. This is also confirmed by the feedback received from States in May 2015. Importing such data, which is not MDDS compliant, will lead to wrong or incomplete results on query.
c) The data from States also shows that they do not have scanned copies of supporting documents for mandatory fields like principle place of business, photos of MD or Karta etc. in their database. 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 assess
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on to log on the GST portal and fill up the remaining data. State specific data over and above what is contained in the GST Registration Form can be collected after GST registration becomes operational.
iii. The data so collected by GSTN/NSDL will be provided to States so that they can undertake the verification exercise as per their convenience after 1/4/2016 in a staggered manner spread over a period of one to two quarters so that 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.
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ed period.
(7) If the verification/updation is not done within the stipulated period, the GSTIN will be suspended till the taxable person does the needful.
(8) Any verification by State / Central authorities can be done after GSTIN is issued.
8.0 Registration of Compounding Dealers
8.1 Dealers below the Compounding ceiling will be provided with an option of availing the Compounding scheme i.e. they can pay the tax at Compounding rate (to be specified) without 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
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ade visible to the tax authorities.
10.0 Cancellation/Surrender of registration
10.1 In the following cases, the registration can be either surrendered by the registrant or cancelled by the tax authorities:
(1) Closure of business of tax payer;
(2) Gross Annual Turnover including exports and exempted supplies (to be calculated on all-India basis) falling below threshold for registration;
(3) Transfer of business for any reason including due to death of the proprietor 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 th
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hich if there is a continuous failure by a taxpayer to file returns, the registration shall be cancelled)
(4) The cancellation of registration may be preceded by system generated notice giving 7 days‟ time for furnishing reply by the taxpayer. Principle of natural justice to be followed before cancellation, i.e., giving an opportunity to taxpayer to be heard and passing of order.
10.5 If the taxpayer approaches the tax authority for revocation of surrendered or cancelled registration, 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
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the legal name can be either a single field or it could be split into first name, middle name and last name. In case there is no standard practice for any of the fields, the same should be developed by the GST common portal. The form is self-explanatory and has online validation facility before the submission of the form. Wherever possible, drop down menu will be provided so that the form is user friendly and there is no dispute about the information submitted.
11.3 The fields marked with asterisk 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 t
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tails of their existing registrations, so that information already available in the respective data bases can be culled out and made use by the tax authorities for granting new registration to the applicant under GST.
11.9 Field 12 asks for the details of the principal place of business of the applicant. Principal place of Business in the State is the place declared by the taxable person, where-
(1) He will make available all the records to the tax authorities when called for.
(2) The tax authorities will serve all the communications, 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 othe
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applicant about correctness of the information submitted by him in the registration application.
(Satish Chandra)
Member Secretary
Empowered Committee
of State Finance Ministers
(Rashmi Verma)
Additional Secretary
Department of Revenue
Government of India
ANNEXURE-I
CONSTITUTION ORDER OF JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST
EMPOWERED COMMITTEE OF STATE FINANCE MINISTERS
DELHI SECRETARIAT, IP ESTATE, NEW DELHI – 110002
Tel. No. 2339 2431, Fax: 2339 2432 e-mail: vatcouncil@yahoo.com
No.15/45/EC/GST/2014/32
Date: 7th April, 2014
JOINT 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
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sioner, Commercial Tax, Kerala
(8) ShriAmitRathore, Commissioner, Commercial Tax, Madhya Pradesh
(9) Dr. Nitin Kareer, Commissioner, Sales Tax, Maharashtra
(10) ShriAbhishekBhagotia, Commissioner, Commercial Tax, Meghalaya
(11) Shri Manoj Ahuja, Commissioner, Commercial Tax, Odisha
(12) Shri Sanjay Malhotra, Commissioner, Commercial Tax, Rajasthan
(13) Shri K. Rajaraman, Commissioner, Commercial Tax, Tamil Nadu
(14) Shri M.K. Narayan, Commissioner, Commercial Tax, Uttar Pradesh
(15) ShriDilipJawalkar, Commissioner, Commercial Tax, Uttarakhand
(16) ShriBinod 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
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sioner of Taxes, Assam
2. Shri T. Ramesh Babu, Additional Commissioner, Commercial Tax, Andhra Pradesh
3. Shri Arun Kumar Mishra, Joint Secretary, Finance, Bihar
4. Shri Santosh Kumar Sinha, Additional Commissioner, Commercial Tax, Bihar
5. Shri Deepak Kanan, Additional Commissioner, Commercial Tax (GST), Bihar
6. Shri R.K. Trivedi, Additional Commissioner, Commercial Tax, Chhattisgarh
7. Shri Kishor Bhalla, Deputy Commissioner (VAT), Daman & Diu and Dadra & Nagar Haveli
8. Shri Vijay Kumar, Commissioner (VAT), Trade and Taxes, Delhi
9. Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi
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, Commi
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mmercial Tax, Puducherry
30. Dr. Karthik, Additional Secretary, Punjab
31. Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Punjab
32. Shri Vaibhav Galriya, Commissioner, Commercial Tax, Rajasthan
33. Shri Manoj Rai, Joint Commissioner, Commercial Tax, Sikkim
34. Shri D. Soundraraja Pandian, Joint Commissioner (Taxation), Commercial Taxes, Tamil Nadu
35. Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana
36. Shri Vikas Singh, Commissioner of Taxes and Excise, Mizoram
37. Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh
38. Shri Abhijit Gupta, Commercial Tax Officer (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
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D
M
M
Y
Y
Y
Y
8
Date on which liability to pay tax arises
D
D
M
M
Y
Y
Y
Y
9
Estimated supplies (in case of casual dealers)
Period for which registration is required –
From
To
10
Reason of liability to obtain registration (from the dropdown)
(1) Due to crossing the Threshold
(2) Due to inter-State supply
(3) Due to liability to pay as recipient of services
(4) Due to being Input Service Distributor (ISD)
(5) UN bodies for allotment of Unique Identification Number (ID)
(6) Due to transfer of Business which includes change in the ownership of business (if transferee is not a registered entity)
(7) Due to death of the Proprietor (if the successor is not a registered entity)
(8) Due to de-merger
(9) Due to change in constitution 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
Regi
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number of Bank Accounts maintained by the applicant for conducting business
Details of Bank Account 1
Account Number
Type of Account
IFSC
Name of the Bank
Branch and Address of the
Bank & Branch
To be auto-populated (Edit mode)
PIN Code
State
Details of Bank Account 2
Account Number
Type of Account
Name of the Bank
Branch and Address of the
Bank & Branch
To be auto-populated (Edit mode)
PIN Code
State
Details 3…n (Multiple fields will be available to capture the details of all the additional Bank A/c)Insert Row After
14 Details of the Goods/Commodities supplied by the Business
Please specify top 5 Commodities
S.No.
Description of Goods
HSN Code (4 digit code)
1
2
…
5
15 Details of Services supplied by the Business.
Please specify top 5 Services
S. No.
Description of Services
Service Accounting Code 1
1
2
5
16 Details of Additional Place of Business
Number of additional places
Premises 1
Details of Additional Place of Business
AD
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*
Total Number of Persons _____
Please provide details in the table below. In case you need more tables, click on add table
* In case of Proprietorship: Details of Owner/Proprietor
* In case of Partnership: Details of all Managing/ Authorized Partners (personal details of all partners but photos of only ten partners including that of Managing Partner is to be submitted)
* In case of Companies registered under Companies Act: Managing Director and whole time directors
* In case of HUF: Details of Karta of HUF
* In case of Trust: Details of Managing Trustee
* In case of Association of Persons: Details of Members of Managing Committee(personal details of all
* members but photos of only ten members including that of Chairman is to be submitted)
* In case of Local Authority: Details of CEO or equivalent
* In case of Statutory Body: Details of CEO or equivalent
* In case of others: Details of person responsible for day to day affairs of the business
First Name
Middle
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Details 2….n (Multiple field will be available to capture the details of other authorized persons)
19 Details of Authorized Representative (TRP / CA / Advocate etc.)
First Name
Middle Name
Surname
Name of Person
Status
TRP / CA / Advocate etc.
Mobile Number
E-mail address
Telephone No
FAX No
20 State Specific Information
a. Field 1
b. Field 2
c. ….
d. …..
e. Field n
21 Document Upload
A customized list of documents required to be uploaded (as detailed in para 6.3 of the process document) as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list.
22 Verification
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 therefr
Place ……………………. Name of Authorized Signatory ….……&he
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changes in these fields require approval from proper officer.
All communication will be made to the Mobile Number and e-mail mentioned in Principal Place of Business.
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Suggestions for System Development
1. Pin Code should be the field requiring primary data, and the other two field should get autopopulated (based on master values) with option to enter locality/area/village if that is not in the portal master. Alternatively, a validation between PIN Code and Locality/Area/Village and District/Town/City should be inbuilt.
2. For Field No 17 (i.e. Details of Proprietor / all partners / Karta / Managing Director and whole-time Director / Members of the Managing Committee of Association of Persons / Board of Trustees etc.) and Field No 18 (Details of the Authorised Signatory) providing PAN would be mandatory for Indian nationals. For foreign national passports details would be required.
3. In Field 10, there should be an option to enter details of
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if any standing in his name.
5. Field No. 10 (Reason of liability to obtain registration) should not be enabled for casual dealers. Voluntary registration is to be enabled.
6. Field No. 11 (Indicate existing registrations) – Following state specific fields need to be captured:
* Professions Tax E.C. No.
* Professions Tax R.C. No.
* State Excise License No. and the name of the person in whose name Excise Licence is held.
7. For Field No. 12 (Details of Principal Place of Business) and Field No. 16 (Details of Additional Place of Business), it is required to display the earlier places of business – i.e. Address, From date and To date from the History Table, for the efficiency of tax administration. Though this may not be useful in new registrations, it is required in case of amendments, when the addresses are changed, additional places are added or deleted. This would not need modification in the registration format and business process, but the software/ database should take ca
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e of Associations/Board of Trustees etc.) -All changes in Partners or Directors, or Managing Persons, must be kept in the database to enable the jurisdictional officer to see the history of the persons entered earlier, and from date and to date.Photos of maximum of 10 partners including that of Managing Partner is required to be uploaded.
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ANNEXURE-IV
Form GST –
[See Rule __]
Application for Surrender of Registration under Goods and Services Tax Act, Year
Please file your tax return for the tax period in which the effective date of cancellation of your registration falls before applying for cancellation.Filed no. 2 to 5 would get auto populated on the basis of information mentioned in filed no. 1.
1. GSTIN
2. Full Name of Registrant
3. Trade Name, if any
4. Address of Principal Place of Business
5. Address for correspondence
(e-mail, mobile, landline etc.)
6.Reason for Surrender
Tick one
Discontinuance of business
Closure of incorpora
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r)
i) Date of deposit
–
–
Day
Month
Year
ii) Challan No.
(iii) Name of Bank & Branch
11. Verification
(i) 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.
(ii) I/We undertake to discharge any tax liability which is found to be payable subsequent to the surrender of registration and the tax authorities shall be free to take any action as prescribed in the law.
Signature of Authorised Signatory
Full Name
Designation/Status
Place
Date
Day
Month
Year
ANNEXURE-V
Form GST –
[See Rule ]
Application to Opt for Composition Scheme
(For existing taxpayer)
Filed no. 2 & 3 would get auto populated on the basis of information mentioned in filed no. 1.
1. GSTIN
2. Full Name of Applicant Dealer
3. Please Tick the Nature of Business Activity being carried out at above mentioned Premises
Factory / Manufacturing
O
Wh
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_______________ 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-VI
Form GST –
[See Rule ]
Application for withdrawal from Composition Scheme
(For existing taxpayer)
Filed no. 2 & 3 would get auto populated on the basis of information mentioned in filed no. 1.
1. GSTIN
2. Full Name of Applicant Dealer
3. 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
Office/Sale Office
O
Leasing Business
O
Service Recipient
O
EOU/ ST
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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 used to amend fields mentioned in para 7.2(7) of the Process document as all other fields can be amended on self-service basis)
I. GSTIN
II Full Name of Dealer
III Amendment summary
(Please put field reference in which amendments are sought, date of amendment and reason for amendment(s). attach additional sheets if required)
Field Ref.
Field Name
Date
(mm/dd/yy)
Reason(s)
(Please edit /fill in only those following fields that are to be amended)
Complete Registration form should be copied here.
Facilities for uploading scanned documents including photographs (only in .jpg format) etc. needs to be provided.
ANNEXURE-VIII
EXTRACT OF THE REPORT OF THE COMMITTEE ON THE PROBLEM OF
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y, 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.What would happen is that an entity will open office in States and Union Territories (which are 37 in number) for availing of State-wise threshold for SGST purposes. In such a scenario, the threshold for CGST purposes would work out to ₹ 9.25 Crores (Rs. 25 Lacs * 37). Similar impact would be there for the compounding scheme as well as for the issue relating to dual control.The suggestion of the Central Board of Excise and Customs (CBEC) that legal entity on all India basis should be taken was considered by the Committee and after due deliberations the suggestion was agreed to avoid tax evasion by the manufacturers/traders/dealers.
ANNEXURE-IX
EXTRACT OF THE MINUTES
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uring 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 to the States for usage of services to be provided by GSTN:
a. 'Full service model' where the GSTN will offer the full range of GST services as a utility which the States can utilize.
b. 'Limited service model' where a State will use the GSTN for common registration, return and payments and has its own software for remaining GST functions.
c. 'Application Programming Interface (API) model' where the States will have their own software for flexibility but will, adhere to the common registration, return and payment formats defined by the GSTN (though they may collect additional data) and ensure that the rights of both States and Centre are protected in terms of get
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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 should be brought to the notice of the Empowered Committee.
15. The Chairman, Empowered Committee broadly indicated that the strategic control over the SPV will be available by virtue of thinly dispersed private shareholding, the composition of Board of Directors, special resolutions, share holders agreement, induction of deputationists from the Government and agreements between GSTN-SPV and Government, Advisory Committee of GSTNSPV etc. After due deliberations, the recommendations of the Committee mentioned in para 14 was approved by the Empowered Committee.
16. It was also mentioned by the Member Secretary that during the meeting of the Hon'ble Uni
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ying 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 the rating to normal level.
IX.A. Trigger for Blacklisting
i. Continuous default for 3 months in paying ITC that has been reversed.
ii. Continuous default of 3 months or any 3 month-period over duration of 12 months in uploading
sales details leading to reversal of ITC for others. Defaulters of even a single event should also be
flagged and put in public domain as being a potential black listed dealer so as to alert the buyers.
iii. Continuous short reporting of sales beyond a prescribed limit of 5% (of total sales) for a period of
6 months.
IX.B. Default
Not doing the activity within the prescribed cut off dates. A system of ra
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ers.
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 uploaded in purchase details. Corresponding denial of ITC to be supported by suitable provision in the law.
vii. ITC reversal in hands of the buyer should take place for disowning of any tax invoice with date prior to effect of blacklisting of the seller.
viii. Once blacklisting is lifted, buyers can avail unclaimed ITC subject to this dealer uploading sales details along with tax and interest.
1 Please refer Para 7 of the Report of the Committee on the Problem of Dual Control, Threshold and Exemptions in GST Regime (Annexure-VIII) 5
2 Refinement to the process for States opting for two-way API based integratio
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